Section 28B | Completion of enquiry into partnership return

(1)This section applies in relation to an enquiry under section 12AC of this Act.

(1A)Any matter to which the enquiry relates is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “partial closure notice”) that the officer has completed his enquiries into that matter.

(1B)The enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “final closure notice”)—

(a)in a case where no partial closure notice has been given, that the officer has completed his enquiries, or

(b)in a case where one or more partial closure notices have been given, that the officer has completed his remaining enquiries.

(2)A partial or final closure notice must state the officer's conclusions and—

(a)state that in the officer’s opinion no amendment of the return is required, or

(b)make the amendments of the return (including anything included in the return by virtue of section 12ABZB(7)(b) (amendment of partnership return following reference to tribunal)) required to give effect to his conclusions.

(3)A partial or final closure notice takes effect when it is issued.

(4)Where a partnership return is amended under subsection (2) above, the officer shall by notice to each of the partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the amendments of the partnership return.

(5)The taxpayer may apply to the tribunal for a direction requiring an officer of the Board to issue a partial or final closure notice within a specified period.

(6)Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

(7)The tribunal shall give the direction applied for unless ... satisfied that there are reasonable grounds for not issuing the partial or final closure notice within a specified period.

(8)In this section “the taxpayer” means the person to whom notice of enquiry was given or his successor.

(9)In the Taxes Acts, references to a closure notice under this section are to a partial or final closure notice under this section.