# Finance (No. 2) Act 2017, Paragraph 40


In section 171 (tax returns where transfer pricing notice given), after subsection (2) insert—
“(2A) Subsection (2) does not apply to a partial closure notice which does not relate to any matter to which the transfer pricing notice relates.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.