SCHEDULES

SCHEDULE 15Partial closure notices

TMA 1970

21

1

In Schedule 3ZA (date by which payment to be made after amendment etc of self-assessment), paragraph 2 is amended as follows.

2

In sub-paragraph (3)(b)—

a

for the first “the closure notice” substitute “ a partial or final closure notice ”;

b

for “the day on which the closure notice was given” substitute “ the relevant day ”.

3

After sub-paragraph (3) insert—

4

In sub-paragraph (3)(b), “the relevant day” means—

a

in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;

b

in the case of an amount of tax that is repayable—

i

if the closure notice was a final closure notice, the day on which that notice was given, and

ii

if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.