C1C2C3C6C7C4C5C8C9 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

C2

Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C6

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C7

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C8

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C9

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

F128A Completion of enquiry into personal or trustee return F7or NRCGT return

1

An enquiry under section 9A(1) F6or 12ZM 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.

F35

Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

6

The F4tribunal shall give the direction applied for unless F5... satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.