Finance (No. 2) Act 2017

TCGA 1992

22 (1) Section 184I of TCGA 1992 (notices under sections 184G and 184H) is amended as follows.

(2) In subsection (4)—

(a) after “completed” insert “in relation to any matters”;

(b) after “relevant notice” insert “relating to those matters”.

(3) In subsection (5), for “into the return” substitute “referred to in subsection (4)”.

(4) In subsection (7)(a), after “period” insert “(so far as relating to the matters in question)”.

(5) After subsection (9) insert—

“(9A) Subsection (9) does not apply to a partial closure notice which does not relate to any matter to which the relevant notice relates.”

(6) In subsection (10), after “completed,” insert “so far as relating to the matters to which the relevant notice relates,”.