# Finance (No. 2) Act 2017, Paragraph 31


In paragraph 42 (restriction on power to make discovery assessment or determination), in sub-paragraph (2A), for the words from “after any” to the end substitute “ a notice within sub-paragraph (4) after any enquiries have been completed into the return (so far as relating to the matters to which the notice relates) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.