{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-190",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-190.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/190",
  "kind": "section",
  "number": "190",
  "heading": "Meaning of “relevant notice”",
  "text": "In this Chapter “relevant notice” means—\n(a) a closure notice under section 28A(1) of TMA 1970 in relation to an enquiry into a return under section 8 or 8A of TMA 1970,\n(b) a closure notice under section 28B(1) of TMA 1970 in relation to an enquiry into a partnership return,\n(c) a closure notice under paragraph 32 of Schedule 18 to FA 1998 in relation to an enquiry into a company tax return,\n(d) a notice under section 30B(1) of TMA 1970 amending a partnership return,\n(e) a notice of an assessment under section 29 of TMA 1970,\n(f) a notice of a discovery assessment under paragraph 41 of Schedule 18 to FA 1998 (which includes a discovery assessment under that paragraph as applied by paragraph 52 of that Schedule), or\n(g) a notice of a discovery determination under paragraph 41 of Schedule 18 to FA 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/190",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}