SCHEDULES
SCHEDULE 15Partial closure notices
TMA 1970
5
In section 12ZM (NRCGT returns: notice of enquiry), in subsection (4)—
a
in paragraph (a), omit the final “or”;
b
for paragraph (b) substitute—
b
after a final closure notice has been issued in relation to an enquiry into the return, or
c
after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,