PART IV ASSESSMENT AND CLAIMS
F128A Completion of enquiry into personal or trustee return
(1)
An enquiry under section 9A(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.
In this section “the taxpayer” means the person to whom notice of enquiry was given.
(2)
A closure notice must either—
(a)
state that in the officer’s opinion no amendment of the return is required, or
(b)
make the amendments of the return required to give effect to his conclusions.
(3)
A closure notice takes effect when it is issued.
(4)
The taxpayer may apply to the F2tribunal for a direction requiring an officer of the Board to issue a closure notice within a specified period.
F3(5)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).