Taxes Management Act 1970, Section 28B is up to date with all changes known to be in force on or before 03 March 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.
[F2(1)This section applies in relation to an enquiry under section 12AC of this Act.
(1A)Any matter to which the enquiry relates is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “partial closure notice”) that the officer has completed his enquiries into that matter.
(1B)The enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “final closure notice”)—
(a)in a case where no partial closure notice has been given, that the officer has completed his enquiries, or
(b)in a case where one or more partial closure notices have been given, that the officer has completed his remaining enquiries.]
(2)A [F3partial or final closure notice] must [F4state the officer's conclusions and]—
(a)state that in the officer’s opinion no amendment of the return is required, or
(b)make the amendments of the return [F5(including anything included in the return by virtue of section 12ABZB(7)(b) (amendment of partnership return following reference to tribunal))] required to give effect to his conclusions.
(3)A [F6partial or final closure notice] takes effect when it is issued.
(4)Where a partnership return is amended under subsection (2) above, the officer shall by notice to each of the partners amend—
(a)the partner’s return under section 8 or 8A of this Act, or
(b)the partner’s company tax return,
so as to give effect to the amendments of the partnership return.
(5)The taxpayer may apply to the [F7tribunal] for a direction requiring an officer of the Board to issue a [F8partial or final closure notice] within a specified period.
[F9(6)Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).]
(7)The [F10tribunal] shall give the direction applied for unless F11... satisfied that there are reasonable grounds for not issuing [F12the partial or final closure notice] within a specified period.
[F13(8)In this section “the taxpayer” means the person to whom notice of enquiry was given or his successor.
(9)In the Taxes Acts, references to a closure notice under this section are to a partial or final closure notice under this section.]]
Textual Amendments
F1S. 28B substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 9(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 9(1)
F2S. 28B(1)-(1B) substituted for s. 28B(1) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(2)
F3Words in s. 28B(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(3)(a)
F4Words in s. 28B(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(3)(b)
F5Words in s. 28B(2)(b) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(6)
F6Words in s. 28B(3) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(4)
F7Word in s. 28B(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. 18(2)
F8Words in s. 28B(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(4)
F9S. 28B(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. 18(3)
F10Word in s. 28B(7) 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. 18(4)(a)
F11Words in s. 28B(7) 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. 18(4)(b)
F12Words in s. 28B(7) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(5)
F13S. 28B(8)(9) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 13(6)
Modifications etc. (not altering text)
C1Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)
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