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Taxation (International and Other Provisions) Act 2010
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190Meaning of “relevant notice”
This section has no associated Explanatory Notes
In this Chapter “relevant notice” means—
(a)a closure notice under section 28A(1) of TMA 1970 in relation to an enquiry into a return under section 8 or 8A of TMA 1970,
(b)a closure notice under section 28B(1) of TMA 1970 in relation to an enquiry into a partnership return,
(c)a closure notice under paragraph 32 of Schedule 18 to FA 1998 in relation to an enquiry into a company tax return,
(d)a notice under section 30B(1) of TMA 1970 amending a partnership return,
(e)a notice of an assessment under section 29 of TMA 1970,
(f)a notice of a discovery assessment under paragraph 41 of Schedule 18 to FA 1998 (which includes a discovery assessment under that paragraph as applied by paragraph 52 of that Schedule), or
(g)a notice of a discovery determination under paragraph 41 of Schedule 18 to FA 1998.
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