There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 26.
26(1)Paragraph 31A (referral of questions to the tribunal during enquiry) is amended as follows.U.K.
(2)In sub-paragraph (1), for “into” substitute “ in relation to any matter relating to ”.
(3)In sub-paragraph (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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