# Finance (No. 2) Act 2017, Paragraph 38


(1) Section 92 (counteraction notices given after tax return made) is amended as follows.
(2) In subsection (3)—
(a) after “completed” insert “ in relation to any matters ”;
(b) after “counteraction notice” insert “ relating to those matters ”.
(3) In subsection (4), after “enquiries” insert “ referred to in subsection (3) ”.
(4) In subsection (5)(a), after “return” insert “ (so far as relating to the matters in question) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.