5U.K.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,”.