PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I1C175Completion of enquiry
1
An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—
a
that the enquiry is complete, and
b
the conclusions reached in the enquiry.
2
A closure notice must either—
a
state that in the opinion of WRA no amendment of the claim is required, or
b
if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
3
In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.