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Finance Act 2003

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Changes over time for: Paragraph 23

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Status:

Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Paragraph 23 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

23(1)An enquiry under paragraph 12 is completed when the Inland Revenue by notice (a “closure notice”) inform the purchaser that they have completed their enquiries and state their conclusions.U.K.

(2)A closure notice must either—

(a)state that in the opinion of the Inland Revenue no amendment of the return is required, or

(b)make the amendments of the return required to give effect to their conclusions.

(3)A closure notice takes effect when it is issued.

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