# Finance Act 2021, Paragraph 8


In Schedule 10 (returns, assessments and other matters), in paragraph 12(2A) (notice of enquiry)—
(a) in paragraph (b), omit “in respect of the same land transaction”;
(b) in the words after paragraph (b), for “land transaction” substitute “ return ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/17/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-17/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.