22(1)Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.U.K.
(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, ”.