PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4WRA ENQUIRIES
Completion of enquiry
I150Completion of enquiry
1
An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—
a
that the enquiry is complete, and
b
the conclusions reached in the enquiry.
2
A closure notice must either—
a
state that in WRA's opinion no amendment of the tax return is required, or
b
make the amendments of the tax return required to give effect to WRA's conclusions.
3
Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.
4
The person who made the tax return must pay an amount, or additional amount, of devolved tax F1payable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.