Version Superseded: 27/12/2005
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Completion of enquiry.
32(1)An enquiry is completed when the Inland Revenue by notice (a “closure notice") inform the company they have completed their enquiry and state their conclusions.U.K.
The notice takes effect when it is issued.
(2)If the Inland Revenue conclude that the return was a return for the wrong period, the closure notice must designate the accounting period for which a return should have been made (specifying the dates on which the period begins and ends).
(3)If there is more than one accounting period ending in or at the end of the period specified in the notice requiring a return, the closure notice shall only designate the first of those accounting periods for which no return has been delivered.
Paragraph 35 provides for a return to be delivered for any other outstanding accounting period.
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