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Finance (No. 2) Act 2017
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15U.K.In section 29A (NRCGT disposals: determination of amount which should have been assessed), in subsection (5), for paragraph (b) substitute—
“(b)in a case where a notice of enquiry into the return was given—
(i)issued a partial closure notice as regards a matter to which the situation mentioned in subsection (1) relates, or
(ii)if no such partial closure notice was issued, issued a final closure notice,”.
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