{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-24.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/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) Paragraph 30 (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) for “before the enquiry is completed” substitute “ while the enquiry is in progress in relation to a matter ”;\n(b) after “deficiency” insert “ so far as it relates to the matter ”.\n(3) After sub-paragraph (5) insert—\n“(6) For the purposes of this paragraph, the period during which an enquiry is in progress in relation to any matter is the whole of the period—\n(a) beginning with the day on which notice of enquiry is given, and\n(b) ending with the day on which a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.”",
  "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/24",
    "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."
}