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”.