Paragraph 22
(1)
Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.
(2)
In subsection (4)—
(a)
after “completed” insert “ in relation to any matters ”;
(b)
after “relevant notice” insert “ relating to those matters ”.
(3)
In subsection (5), for “into the return” substitute “ referred to in subsection (4) ”.
(4)
In subsection (7)(a), after “period” insert “ (so far as relating to the matters in question) ”.
(5)
After subsection (9) insert—
“(9A)Subsection (9) does not apply to a partial closure notice which does not relate to any matter to which the relevant notice relates.”
(6)
In subsection (10), after “completed,” insert “ so far as relating to the matters to which the relevant notice relates, ”.