Paragraph 15

In section 29A (NRCGT disposals: determination of amount which should have been assessed), in subsection (5), for paragraph (b) substitute—

“(b)

in a case where a notice of enquiry into the return was given—

(i)

issued a partial closure notice as regards a matter to which the situation mentioned in subsection (1) relates, or

(ii)

if no such partial closure notice was issued, issued a final closure notice,”.