# Finance (No. 2) Act 2017, Paragraph 4


(1) Section 9C (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.
(2) In subsection (1), for “is in progress into a return” substitute “ into a return is in progress in relation to any matter ”.
(3) In subsection (2), after “deficiency” insert “ so far as it relates to the matter ”.
(4) In subsection (4)—
(a) after “in progress” insert “ in relation to any matter ”;
(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.