SCHEDULES

SCHEDULE 15U.K.Partial closure notices

FA 1998U.K.

26(1)Paragraph 31A (referral of questions to the tribunal during enquiry) is amended as follows.U.K.

(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 ”.