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) ”.