{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Section 9C (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.\n(2) In subsection (1), for “is in progress into a return” substitute “ into a return is in progress in relation to any matter ”.\n(3) In subsection (2), after “deficiency” insert “ so far as it relates to the matter ”.\n(4) In subsection (4)—\n(a) after “in progress” insert “ in relation to any matter ”;\n(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 ”.",
  "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/4",
    "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."
}