SCHEDULES

SCHEDULE 15Partial closure notices

TMA 1970

4

1

Section 9C (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.

2

In subsection (1), for “is in progress into a return” substitute “ into a return is in progress in relation to any matter ”.

3

In subsection (2), after “deficiency” insert “ so far as it relates to the matter ”.

4

In subsection (4)—

a

after “in progress” insert “ in relation to any matter ”;

b

for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.