SCHEDULES

SCHEDULE 15Partial closure notices

TCGA 1992

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(1)

Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.

(2)

In subsection (4)—

(a)

after “completed” insert “ in relation to any matters ”;

(b)

after “relevant notice” insert “ relating to those matters ”.

(3)

In subsection (5), for “into the return” substitute “ referred to in subsection (4) ”.

(4)

In subsection (7)(a), after “period” insert “ (so far as relating to the matters in question) ”.

(5)

After subsection (9) insert—

“(9A)

Subsection (9) does not apply to a partial closure notice which does not relate to any matter to which the relevant notice relates.”

(6)

In subsection (10), after “completed,” insert “ so far as relating to the matters to which the relevant notice relates, ”.