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Finance (No. 2) Act 2017

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This is the original version (as it was originally enacted).

FA 1998

30(1)Paragraph 34 (amendment of return after enquiry) is amended as follows.

(2)In sub-paragraph (1), for “closure notice” substitute “partial or final closure notice”.

(3)In sub-paragraph (2)—

(a)for “closure notice” substitute “partial or final closure notice”;

(b)after “must” insert “state the officer’s conclusions and”.

(4)In sub-paragraphs (2A), (4)(c) and (5), for “closure notice” substitute “partial or final closure notice”.

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