FA 1998
32In 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,”.