# Finance (No. 2) Act 2017, Paragraph 32


In paragraph 44 (situation not disclosed by return or related document etc), in sub-paragraph (1), for paragraph (b) substitute—
“(b) in a case where a notice of enquiry into the return was given—
(i) issued a partial closure notice as regards a matter to which the situation mentioned in paragraph 41(1) or (2) relates, or
(ii) if no such partial closure notice was issued, issued a final closure notice,”.

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