{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-34.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/18/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "(1) This paragraph applies where a partial or final closure notice is given to a company by an officer.\n(2) The partial or final closure notice must state the officer's conclusions and—\n(a) state that, in the officer's opinion, no amendment is required of the return that was the subject of the enquiry, or\n(b) make the amendments of that return that are required—\n(i) to give effect to the conclusions stated in the notice, and\n(ii) in the case of a return for the wrong period, to make it a return appropriate to the designated period.\n(2A) The officer may by further notice to the company make any amendments of other company tax returns delivered by the company that are required to give effect to the conclusions stated in the partial or final closure notice.\n(3) An appeal may be brought against an amendment of a company's return under sub-paragraph (2) or (2A).\n(4) Notice of appeal must be given—\n(a) in writing,\n(b) within 30 days after the amendment was notified to the company,\n(c) to the officer of the Board by whom the partial or final closure notice was given.\n(5) In this paragraph “the designated period” means the period designated in the partial or final closure notice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 18 para. 34(1)-(2A) substituted for Sch. 18 para. 34(1)(2) (1.4.2010) by Finance Act 2008 (c. 9), s. 119(6)(13); S.I. 2009/405, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 18 para. 34(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 18 para. 34(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 18 para. 34(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 18 para. 34(2A) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 18 para. 34(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(7)(13); S.I. 2009/405, art. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 18 para. 34(4)(c) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 18 para. 34(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 18 para. 34 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(g)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 18 para. 34(3) excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 208(10)(11)(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/34",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}