SCHEDULES
SCHEDULE 15Partial closure notices
TCGA 1992
22
1
Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.
2
In subsection (4)—
a
after “completed” insert “
in relation to any matters
”
;
b
after “relevant notice” insert “
relating to those matters
”
.
3
In subsection (5), for “into the return” substitute “
referred to in subsection (4)
”
.
4
In subsection (7)(a), after “period” insert “
(so far as relating to the matters in question)
”
.
5
After subsection (9) insert—
9A
Subsection (9) does not apply to a partial closure notice which does not relate to any matter to which the relevant notice relates.
6
In subsection (10), after “completed,” insert “
so far as relating to the matters to which the relevant notice relates,
”
.