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.