{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-22.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/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.\n(2) In subsection (4)—\n(a) after “completed” insert “ in relation to any matters ”;\n(b) after “relevant notice” insert “ relating to those matters ”.\n(3) In subsection (5), for “into the return” substitute “ referred to in subsection (4) ”.\n(4) In subsection (7)(a), after “period” insert “ (so far as relating to the matters in question) ”.\n(5) After subsection (9) insert—\n“(9A) Subsection (9) does not apply to a partial closure notice which does not relate to any matter to which the relevant notice relates.”\n(6) In subsection (10), after “completed,” insert “ so far as relating to the matters to which the relevant notice relates, ”.",
  "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/22",
    "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."
}