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Finance (No. 2) Act 2017
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39(1)Section 93 (amendment, closure notices and discovery assessments in section 92 cases) is amended as follows.U.K.
(2)After subsection (3) insert—
“(3A)Subsection (3) does not apply to a partial closure notice which does not relate to any matter to which the counteraction notice relates.”
(3)In subsection (4), after “completed,” insert “ so far as relating to the matters to which the counteraction notice relates, ”.
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