# Taxation (International and Other Provisions) Act 2010, Section 190: Meaning of “relevant notice”


In this Chapter “relevant notice” means—
(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,
(b) a closure notice under section 28B(1) of TMA 1970 in relation to an enquiry into a partnership return,
(c) a closure notice under paragraph 32 of Schedule 18 to FA 1998 in relation to an enquiry into a company tax return,
(d) a notice under section 30B(1) of TMA 1970 amending a partnership return,
(e) a notice of an assessment under section 29 of TMA 1970,
(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
(g) a notice of a discovery determination under paragraph 41 of Schedule 18 to FA 1998.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/190 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-190
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.