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.