SCHEDULES

SCHEDULE 15Partial closure notices

FA 1998

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1

Paragraph 31A (referral of questions to the tribunal during enquiry) is amended as follows.

2

In sub-paragraph (1), for “into” substitute “ in relation to any matter relating to ”.

3

In sub-paragraph (5)—

a

after “in progress” insert “ in relation to any matter ”;

b

for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.