Paragraph 18

United Kingdom

(1)

For the purposes of this Part an enquiry is in progress into a return for the whole of the period—

(a)

beginning with the day on which notice of enquiry is given in relation to that return, and

(b)

ending with the day on which the enquiry is completed.

(2)

The enquiry is completed on the day a final closure notice is given (see paragraph 22 (2)).