SCHEDULES

SCHEDULE 15U.K.Partial closure notices

TMA 1970U.K.

10(1)Section 28ZA (referral of questions during enquiry) is amended as follows.U.K.

(2)In subsection (1), after “of this Act” insert “ in relation to any matter ”.

(3)In subsection (5)—

(a)after “in progress” insert “ in relation to any matter ”;

(b)for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.