[101C Closure notices: rules during review period]
Finance Act 2015 (2015 c 11) | Legislation

[101C  Closure notices: rules during review period]

[(1)     This section applies where—

(a)     a charging notice is issued to a company for an accounting period, and

(b)     the review period for that charging notice has not ended.

(2)     In relation to a relevant enquiry—

(a)     a final closure notice may not be given under paragraph 32 of Schedule 18 to

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