# Finance (No. 2) Act 2017, Paragraph 2


In section 9A (notice of enquiry), in subsection (5)—
(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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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.