# Finance (No. 2) Act 2017, Paragraph 25


(1) Paragraph 31 (amendment of return by company during enquiry) is amended as follows.
(2) In sub-paragraph (1), for “is in progress into the return” substitute “ into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment ”.
(3) In sub-paragraph (3) for “until after the enquiry is completed” substitute “ while the enquiry is in progress in relation to any matter to which the amendment relates or which is affected by the amendment ”.
(4) In sub-paragraph (4)(a)—
(a) for “the closure notice” substitute “ a partial or final closure notice ”;
(b) for “on the completion of the enquiry” substitute “ when a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued ”.
(5) In sub-paragraph (5)—
(a) after “in progress” insert “ in relation to any matter ”;
(b) for “the enquiry is completed” substitute “ a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.