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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 5

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 5. Help about Changes to Legislation

5U.K.In section 12ZM (NRCGT returns: notice of enquiry), in subsection (4)—

(a)in paragraph (a), omit the final “or”;

(b)for paragraph (b) substitute—

(b)after a final closure notice has been issued in relation to an enquiry into the return, or

(c)after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,.

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