Finance (No. 2) Act 2017

TMA 1970

6 (1) Section 12ZN (NRCGT returns: amendment of return by taxpayer during enquiry) is amended as follows.

(2) In subsection (1), for “is in progress into the return” substitute “into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment”.

(3) In subsection (3)—

(a) after “in progress” insert “in relation to any matter to which the amendment relates or which is affected by the amendment”;

(b) in paragraph (a), for “the closure notice” substitute “a partial or final closure notice”;

(c) in paragraph (b), for “the closure notice is issued” substitute “a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued”.

(4) In subsection (4)—

(a) after “in progress” insert “in relation to any matter”;

(b) for “the enquiry is completed” substitute “a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued”.