Paragraph 25

(1)

Paragraph 31 (amendment of return by company during enquiry) is amended as follows.

(2)

In sub-paragraph (1), for “is in progress into the return” substitute “ into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment ”.

(3)

In sub-paragraph (3) for “until after the enquiry is completed” substitute “ while the enquiry is in progress in relation to any matter to which the amendment relates or which is affected by the amendment ”.

(4)

In sub-paragraph (4)(a)—

(a)

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

(b)

for “on the completion of the enquiry” substitute “ when a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued ”.

(5)

In sub-paragraph (5)—

(a)

after “in progress” insert “ in relation to any matter ”;

(b)

for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.