SCHEDULES
SCHEDULE 15Partial closure notices
TIOPA 2010
38
1
Section 92 (counteraction notices given after tax return made) is amended as follows.
2
In subsection (3)—
a
after “completed” insert “
in relation to any matters
”
;
b
after “counteraction notice” insert “
relating to those matters
”
.
3
In subsection (4), after “enquiries” insert “
referred to in subsection (3)
”
.
4
In subsection (5)(a), after “return” insert “
(so far as relating to the matters in question)
”
.