[F228A Completion of enquiry into personal or trustee return [F1or NRCGT return] U.K.
(1)An enquiry under section 9A(1) [F3or 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 [F4tribunal] for a direction requiring an officer of the Board to issue a closure notice within a specified period.
[F5(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)).]
(6)The [F6tribunal] shall give the direction applied for unless F7... satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.]
Textual Amendments
F1Words in s. 28A heading inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 44(3)
F2S. 28A substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 8(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 8(1)
F3Words in s. 28A(1) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 44(2)
F4Word in s. 28A(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 17(2)
F5S. 28A(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 17(3)
F6Word in s. 28A(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 17(4)(a)
F7Words in s. 28A(6) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 17(4)(b)