Paragraph 2

In section 9A (notice of enquiry), in subsection (5)—

(a)

in paragraph (a), omit the final “or”;

(b)

for paragraph (b) substitute—

“(b)
after a final closure notice has been issued in relation to an enquiry into the return, or
(c)
after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,”.