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,