Paragraph 21

(1)

In Schedule 3ZA (date by which payment to be made after amendment etc of self-assessment), paragraph 2 is amended as follows.

(2)

In sub-paragraph (3)(b)—

(a)

for the first “the closure notice” substitute “ a partial or final closure notice ”;

(b)

for “the day on which the closure notice was given” substitute “ the relevant day ”.

(3)

After sub-paragraph (3) insert—

“(4)
In sub-paragraph (3)(b), “the relevant day” means—
(a)
in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;
(b)
in the case of an amount of tax that is repayable—
(i)
if the closure notice was a final closure notice, the day on which that notice was given, and
(ii)
if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.”