Finance (No. 2) Act 2017

TMA 1970

21 (1) In Schedule 3ZA (date by which payment to be made after amendment etc of self-assessment), paragraph 2 is amended as follows.

(2) In sub-paragraph (3)(b)—

(a) for the first “the closure notice” substitute “a partial or final closure notice”;

(b) for “the day on which the closure notice was given” substitute “the relevant day”.

(3) After sub-paragraph (3) insert—

“(4) In sub-paragraph (3)(b), “the relevant day” means—

(a) in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;

(b) in the case of an amount of tax that is repayable—

(i) if the closure notice was a final closure notice, the day on which that notice was given, and

(ii) if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.”