FA 1998
27In paragraph 31C (effect of referral on enquiry), in sub-paragraph (1)—
(a)for paragraph (a) substitute—
“(a)no partial closure notice relating to the question referred shall be given,
(aa)no final closure notice shall be given in relation to the enquiry, and”;
(b)in paragraph (b), for “such a notice” substitute “a notice referred to in paragraph (a) or (aa)”.