Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 33 U.K. Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 3 U.K. Enquiry into return

Completion of enquiry U.K.

16 (1) An enquiry under paragraph 8 is completed when an officer of Revenue and Customs informs the relevant person by a notice (a “closure notice”) that the enquiry is complete and states the conclusions reached in the enquiry. U.K.

(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 the officer's conclusions.

(3) A closure notice takes effect when it is issued.