SCHEDULE 15Partial closure notices
TIOPA 2010
37
TIOPA 2010 is amended as follows.
38
(1)
Section 92 (counteraction notices given after tax return made) is amended as follows.
(2)
In subsection (3)—
(a)
after “completed” insert “
in relation to any matters
”
;
(b)
after “counteraction notice” insert “
relating to those matters
”
.
(3)
In subsection (4), after “enquiries” insert “
referred to in subsection (3)
”
.
(4)
In subsection (5)(a), after “return” insert “
(so far as relating to the matters in question)
”
.
39
(1)
Section 93 (amendment, closure notices and discovery assessments in section 92 cases) is amended as follows.
(2)
“(3A)
Subsection (3) does not apply to a partial closure notice which does not relate to any matter to which the counteraction notice relates.”
(3)
In subsection (4), after “completed,” insert “
so far as relating to the matters to which the counteraction notice relates,
”
.
40
“(2A)
Subsection (2) does not apply to a partial closure notice which does not relate to any matter to which the transfer pricing notice relates.”
41
(1)
Section 256 (notices given after tax return made), so far as continuing to have effect, is amended as follows.
(2)
In subsection (2)—
(a)
after “completed” insert “
in relation to any matters
”
;
(b)
after “receipt notice” insert “
relating to those matters
”
.
(3)
In subsection (6)(a), after “return” insert “
(so far as relating to the matters in question)
”
.
42
(1)
Section 257 (amendments, closure notices etc), so far as continuing to have effect, is amended as follows.
(2)
“(4A)
Subsection (4) does not apply to a partial closure notice which does not relate to any matter to which the Part 6 notice relates.”
(3)
In subsection (5), after “completed,” insert “
so far as relating to the matters to which the Part 6 notice relates,
”
.
43
In section 371IJ (claims), in subsection (4)(b), after “completed” insert “
so far as relating to the matters to which the claim relates
”
.