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Taxes Management Act 1970

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Changes over time for: Section 28B

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Version Superseded: 16/11/2017

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Point in time view as at 01/04/2009. This version of this provision has been superseded. Help about Status

Changes to legislation:

Taxes Management Act 1970, Section 28B is up to date with all changes known to be in force on or before 06 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. Help about Changes to Legislation

[F128B Completion of enquiry into partnership returnU.K.

(1)An enquiry under section 12AC(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 or his successor.

(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)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 [F2tribunal] for a direction requiring an officer of the Board to issue a closure notice within a specified period.

[F3(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 [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.]

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