SCHEDULE 15Partial closure notices
TMA 1970
3
(1)
Section 9B (amendment of return by taxpayer during enquiry) is amended as follows.
(2)
In subsection (1), for “is in progress into the return” substitute “
into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment
”
.
(3)
In subsection (3)—
(a)
after “in progress” insert “
in relation to any matter to which the amendment relates or which is affected by the amendment
”
;
(b)
in paragraph (a), for “the closure notice” substitute “
a partial or final closure notice
”
;
(c)
in paragraph (b), for “the closure notice is issued” substitute “
a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued
”
.
(4)
In subsection (4)—
(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
”
.