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This is the original version (as it was originally enacted).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

31In paragraph 42 (restriction on power to make discovery assessment or determination), in sub-paragraph (2A), for the words from “after any” to the end substitute “a notice within sub-paragraph (4) after any enquiries have been completed into the return (so far as relating to the matters to which the notice relates)”.

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