# Finance (No. 2) Act 2017, Paragraph 21


(1) In Schedule 3ZA (date by which payment to be made after amendment etc of self-assessment), paragraph 2 is amended as follows.
(2) In sub-paragraph (3)(b)—
(a) for the first “the closure notice” substitute “ a partial or final closure notice ”;
(b) for “the day on which the closure notice was given” substitute “ the relevant day ”.
(3) After sub-paragraph (3) insert—
“(4) In sub-paragraph (3)(b), “the relevant day” means—
(a) in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;
(b) in the case of an amount of tax that is repayable—
(i) if the closure notice was a final closure notice, the day on which that notice was given, and
(ii) if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.