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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.”
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