Search Legislation

Finance (No. 2) Act 2017

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 6

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 6. Help about Changes to Legislation

6(1)Section 12ZN (NRCGT returns: amendment of return by taxpayer during enquiry) is amended as follows.U.K.

(2)In subsection (1), for “is in progress into the return” substitute “ into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment ”.

(3)In subsection (3)—

(a)after “in progress” insert “ in relation to any matter to which the amendment relates or which is affected by the amendment ”;

(b)in paragraph (a), for “the closure notice” substitute “ a partial or final closure notice ”;

(c)in paragraph (b), for “the closure notice is issued” substitute “ a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued ”.

(4)In subsection (4)—

(a)after “in progress” insert “ in relation to any matter ”;

(b)for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.

Back to top

Options/Help