SCHEDULES
SCHEDULE 15Partial closure notices
32FA 1998
In paragraph 44 (situation not disclosed by return or related document etc), in sub-paragraph (1), 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 paragraph 41(1) or (2) relates, or
ii
if no such partial closure notice was issued, issued a final closure notice,