There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 10.
10(1)Section 28ZA (referral of questions during enquiry) is amended as follows.U.K.
(2)In subsection (1), after “of this Act” insert “ in relation to any matter ”.
(3)In subsection (5)—
(a)after “in progress” insert “ in relation to any matter ”;
(b)for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.
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