# Finance (No. 2) Act 2023, Paragraph 23: Enquiry into interest restriction return

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

In paragraph 41 of Schedule 7A (normal time limits for opening enquiry), in sub-paragraph (2)—
(a) omit paragraph (b) (but not the “and” at the end), and
(b) in paragraph (c), after “receives the” insert “return or”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/3/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.