Paragraph 30
(1)
Paragraph 34 (amendment of return after enquiry) is amended as follows.
(2)
In sub-paragraph (1), for “closure notice” substitute “ partial or final closure notice ”.
(3)
In sub-paragraph (2)—
(a)
for “closure notice” substitute “ partial or final closure notice ”;
(b)
after “must” insert “ state the officer's conclusions and ”.
(4)
In sub-paragraphs (2A), (4)(c) and (5), for “closure notice” substitute “ partial or final closure notice ”.