Section 63

TMA 1970

1  TMA 1970 is amended as follows.

2  In section 9A (notice of enquiry), in subsection (5)–

(a)in paragraph (a), omit the final “or”;

(b)for paragraph (b) substitute–

“(b)after a final closure notice has been issued in relation to an enquiry into the return, or

(c)after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,”.

3(1)  Section 9B (amendment of return by taxpayer during enquiry) is amended as follows.

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