SCHEDULES

SCHEDULE 15Partial closure notices

TIOPA 2010

39

1

Section 93 (amendment, closure notices and discovery assessments in section 92 cases) is amended as follows.

2

After subsection (3) insert—

3A

Subsection (3) does not apply to a partial closure notice which does not relate to any matter to which the counteraction notice relates.

3

In subsection (4), after “completed,” insert “ so far as relating to the matters to which the counteraction notice relates, ”.