Paragraph 4
(1)
Section 9C (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.
(2)
In subsection (1), for “is in progress into a return” substitute “ into a return is in progress in relation to any matter ”.
(3)
In subsection (2), after “deficiency” insert “ so far as it relates to the matter ”.
(4)
In subsection (4)—
(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 ”.