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Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- Part 4
- CHAPTER 4
- Interpretation of Chapter
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Changes over time for: Cross Heading: Interpretation of Chapter
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- 01/04/2010- Amendment
- 15/09/2016
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Point in time view as at 15/09/2016.
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Interpretation of Chapter.
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Interpretation of ChapterU.K.
190Meaning of “relevant notice”U.K.
In this Chapter “relevant notice” means—
(a)a closure notice under section 28A(1) of TMA 1970 in relation to an enquiry into a return under section 8 or 8A of TMA 1970,
(b)a closure notice under section 28B(1) of TMA 1970 in relation to an enquiry into a partnership return,
(c)a closure notice under paragraph 32 of Schedule 18 to FA 1998 in relation to an enquiry into a company tax return,
(d)a notice under section 30B(1) of TMA 1970 amending a partnership return,
(e)a notice of an assessment under section 29 of TMA 1970,
(f)a notice of a discovery assessment under paragraph 41 of Schedule 18 to FA 1998 (which includes a discovery assessment under that paragraph as applied by paragraph 52 of that Schedule), or
(g)a notice of a discovery determination under paragraph 41 of Schedule 18 to FA 1998.
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