xmlns:atom="http://www.w3.org/2005/Atom"
14In section 29 (assessment where loss of tax discovered), in subsection (5), for paragraph (b) substitute—
“(b)in a case where a notice of enquiry into the return was given—
(i)issued a partial closure notice as regards a matter to which the situation mentioned in subsection (1) above relates, or
(ii)if no such partial closure notice was issued, issued a final closure notice,”.