- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/07/2020)
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There are currently no known outstanding effects for the Finance Act 2020, Paragraph 28.
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28(1)An enquiry under paragraph 27 is completed when the officer by notice (a “closure notice”) informs the responsible member that the enquiry is complete and states the conclusions reached in the enquiry.U.K.
(2)A closure notice must either—
(a)state that in the opinion of an officer of Revenue and Customs no amendment of the claim is required, or
(b)make the amendments of the claim required to give effect to the conclusions stated in the notice.
(3)A closure notice takes effect when it is issued.
(4)The officer must give effect to any amendments made by the closure notice by making such adjustments as may be necessary whether—
(a)by way of assessment, or
(b)by discharge or repayment of tax.
(5)The adjustments must be made within 30 days of the date of issue of the closure notice.
(6)Paragraph 15 (direction to complete enquiry) applies in relation to an enquiry under paragraph 27 as it applies in relation to an enquiry under paragraph 6.
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