{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-39",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-39.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/39",
  "kind": "paragraph",
  "number": "39",
  "heading": null,
  "text": "(1) Section 93 (amendment, closure notices and discovery assessments in section 92 cases) is amended as follows.\n(2) After subsection (3) insert—\n“(3A) Subsection (3) does not apply to a partial closure notice which does not relate to any matter to which the counteraction notice relates.”\n(3) In subsection (4), after “completed,” insert “ so far as relating to the matters to which the counteraction notice relates, ”.",
  "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/39",
    "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."
}