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Finance (No. 2) Act 2017

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TIOPA 2010

42(1)Section 257 (amendments, closure notices etc), so far as continuing to have effect, is amended as follows.

(2)After subsection (4) insert—

(4A)Subsection (4) does not apply to a partial closure notice which does not relate to any matter to which the Part 6 notice relates.

(3)In subsection (5), after “completed,” insert “so far as relating to the matters to which the Part 6 notice relates,”.

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