- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/04/2010.
There are currently no known outstanding effects for the Finance Act 2001, Paragraph 10.
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10(1)Schedule 1A to the Taxes Management Act 1970 (claims, &c. not included in returns) is amended as follows.
(2)For paragraph 7 (amendments of claims where enquiries made) substitute—
(1)An enquiry under paragraph 5 above is completed when an officer of the Board by notice (a “closure notice”) informs the claimant that he has completed his enquiries and states his conclusions.
(2)In the case of a claim for discharge or repayment of tax, the closure notice must either—
(a)state that in the officer’s opinion no amendment of the claim is required, or
(b)if in the officer’s opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
In the case of an enquiry falling within paragraph 5(1)(b) above, paragraph (b) above only applies so far as the deficiency or excess is attributable to the claimant’s amendment.
(3)In the case of a claim that is not a claim for discharge or repayment of tax, the closure notice must either—
(a)allow the claim, or
(b)disallow the claim, wholly or to such extent as appears to the officer appropriate.
(4)A closure notice takes effect when it is issued.
(5)The claimant may apply to the Commissioners for a direction requiring an officer of the Board to issue a closure notice within a specified period.
(6)Any such application shall be heard and determined in the same way as an appeal.
(7)The Commissioners hearing the application shall give the direction applied for unless they are satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.
(8)In relation to a partnership claim, references in this paragraph to the claimant are to the person who made the claim or his successor.”.
(3)This paragraph applies—
(a)where the notice of enquiry is given after the passing of this Act, or
(b)where the enquiry is in progress immediately before the passing of this Act.
For the purposes of paragraph (b) an enquiry is in progress until the officer’s enquiries fall to be treated as completed under paragraph 7(4) of Schedule 1A to the Taxes Management Act 1970 (c. 9) (as that provision had effect apart from this Schedule).
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