Paragraph 10

(1)

Section 28ZA (referral of questions during enquiry) is amended as follows.

(2)

In subsection (1), after “of this Act” insert “ in relation to any matter ”.

(3)

In subsection (5)—

(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 ”.