FA 1998
30(1)Paragraph 34 (amendment of return after enquiry) is amended as follows.
(2)In sub-paragraph (1), for “closure notice” substitute “partial or final closure notice”.
(3)In sub-paragraph (2)—
(a)for “closure notice” substitute “partial or final closure notice”;
(b)after “must” insert “state the officer’s conclusions and”.
(4)In sub-paragraphs (2A), (4)(c) and (5), for “closure notice” substitute “partial or final closure notice”.