[28B Completion of enquiry into partnership return]
Taxes Management Act 1970 (1970 c 9) | Legislation

[28B  Completion of enquiry into partnership return]

[[(1)     This section applies in relation to an enquiry under section 12AC of this Act.

(1A)     Any matter to which the enquiry relates is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “partial closure notice”) that the officer has completed his enquiries into that matter.

(1B)     The enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “final closure notice”)—

(a)     in a case where no partial closure notice has been given, that the officer has completed

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