Finance (No. 2) Act 2017

39(1)Section 93 (amendment, closure notices and discovery assessments in section 92 cases) is amended as follows.U.K.

(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, ”.