PART IVU.K. ASSESSMENT AND CLAIMS

Modifications etc. (not altering text)

C2Pt. 4 applied (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)

C3Pt. 4 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 20(1), 45(4)

C5Pt. IV applied (with modifications) (6.4.2000) by The Tax Credits (Payment by Employers) Regulations 1999 (S.I. 1999/3219), regs. 1, 12(5)

[F128A Completion of enquiry into personal or trustee returnU.K.

(1)An enquiry under section 9A(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.

In this section “the taxpayer” means the person to whom notice of enquiry was given.

(2)A closure notice must either—

(a)state that in the officer’s opinion no amendment of the return is required, or

(b)make the amendments of the return required to give effect to his conclusions.

(3)A closure notice takes effect when it is issued.

(4)The taxpayer may apply to the Commissioners for a direction requiring an officer of the Board to issue a closure notice within a specified period.

(5)Any such application shall be heard and determined in the same way as an appeal.

(6)The Commissioners hearing the application shall give the direction applied for unless they are satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.]

Textual Amendments

F1S. 28A substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 8(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 8(1)