17U.K.In section 30B (amendment of partnership statement where loss of tax discovered), in subsection (6), for paragraph (b) substitute—
“(b)in a case where a notice of enquiry into that return was given—
(i)issued a partial closure notice as regards a matter to which the situation mentioned in subsection (1) above relates, or
(ii)if no such partial closure notice was issued, issued a final closure notice,”.