# Finance Act 1998, Paragraph 34

Extent: E+W+S+N.I.

(1) This paragraph applies where a partial or final closure notice is given to a company by an officer.
(2) The partial or final closure notice must state the officer's conclusions and—
(a) state that, in the officer's opinion, no amendment is required of the return that was the subject of the enquiry, or
(b) make the amendments of that return that are required—
(i) to give effect to the conclusions stated in the notice, and
(ii) in the case of a return for the wrong period, to make it a return appropriate to the designated period.
(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.
(3) An appeal may be brought against an amendment of a company's return under sub-paragraph (2) or (2A).
(4) Notice of appeal must be given—
(a) in writing,
(b) within 30 days after the amendment was notified to the company,
(c) to the officer of the Board by whom the partial or final closure notice was given.
(5) In this paragraph “the designated period” means the period designated in the partial or final closure notice.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.