# Finance (No. 2) Act 2023, Paragraph 18

Extent: E+W+S+N.I.

(1) For the purposes of this Part an enquiry is in progress into a return for the whole of the period—
(a) beginning with the day on which notice of enquiry is given in relation to that return, and
(b) ending with the day on which the enquiry is completed.
(2) The enquiry is completed on the day a final closure notice is given (see paragraph 22(2)).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.