FA 1998
34(1)Paragraph 88 (conclusiveness) is amended as follows.
(2)In sub-paragraph (3)(b), at the end insert “(or is completed so far as relating to the matters to which the amount relates by the issue of a partial closure notice)”.
(3)In sub-paragraph (4)(b), at the end insert “(or the completion of the enquiry so far as relating to the matters to which the amount relates by the issue of a partial closure notice)”.