There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 22.
22(1)Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.U.K.
(2)In subsection (4)—
(a)after “completed” insert “ in relation to any matters ”;
(b)after “relevant notice” insert “ relating to those matters ”.
(3)In subsection (5), for “into the return” substitute “ referred to in subsection (4) ”.
(4)In subsection (7)(a), after “period” insert “ (so far as relating to the matters in question) ”.
(5)After subsection (9) insert—
“(9A)Subsection (9) does not apply to a partial closure notice which does not relate to any matter to which the relevant notice relates.”
(6)In subsection (10), after “completed,” insert “ so far as relating to the matters to which the relevant notice relates, ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
