SCHEDULES
SCHEDULE 15Partial closure notices
4TMA 1970
1
Section 9C (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.
2
In subsection (1), for “is in progress into a return” substitute “into a return is in progress in relation to any matter”.
3
In subsection (2), after “deficiency” insert “so far as it relates to the matter”.
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”.