Finance Act 2001

Consequential amendments of other enactments

38 (1) The Finance Act 1998 (c. 36) is amended as follows.

(2) In section 110 (determinations requiring the sanction of the Board)—

(a) in subsection (1)(b) for “partnership statement” substitute “partnership return”, and

(b) in subsection (9), for paragraph (a) of the definition of “closure notice” substitute—

“(a) a closure notice under section 28A(1) or 28B(1) of the Taxes Management Act 1970 in relation to an enquiry into a return under section 8 or 8A of that Act or into a partnership return; or”.

(3) In section 111(6) (notice to potential claimants)—

(a) for paragraph (a) substitute—

“(a) a closure notice under section 28A(1) or 28B(1) of the Taxes Management Act 1970 in relation to an enquiry into a return under section 8 or 8A of that Act or into a partnership return;”, and

(b) in paragraph (e) for “partnership statement” substitute “partnership return”.

(4) In paragraph 27 of Schedule 18 (notice to produce documents for purposes of enquiry into company return), in sub-paragraph (5) for “any pending appeal by the company” substitute— “—

(a) any pending appeal by the company, or

(b) any pending referral to the Special Commissioners under paragraph 31A to which the company is a party.”.