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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 15
- Paragraph 39
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TIOPA 2010
39(1)Section 93 (amendment, closure notices and discovery assessments in section 92 cases) is amended as follows.
(2)After subsection (3) insert—
“(3A)Subsection (3) does not apply to a partial closure notice which does not relate to any matter to which the counteraction notice relates.”
(3)In subsection (4), after “completed,” insert “so far as relating to the matters to which the counteraction notice relates,”.
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