{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-21.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/15/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) In Schedule 3ZA (date by which payment to be made after amendment etc of self-assessment), paragraph 2 is amended as follows.\n(2) In sub-paragraph (3)(b)—\n(a) for the first “the closure notice” substitute “ a partial or final closure notice ”;\n(b) for “the day on which the closure notice was given” substitute “ the relevant day ”.\n(3) After sub-paragraph (3) insert—\n“(4) In sub-paragraph (3)(b), “the relevant day” means—\n(a) in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;\n(b) in the case of an amount of tax that is repayable—\n(i) if the closure notice was a final closure notice, the day on which that notice was given, and\n(ii) if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/21",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}