Paragraph 17

In section 30B (amendment of partnership statement where loss of tax discovered), in subsection (6), for paragraph (b) substitute—

“(b)

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

(i)

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

(ii)

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