Finance (No. 2) Act 2017

TIOPA 2010

41(1)Section 256 (notices given after tax return made), so far as continuing to have effect, is amended as follows.

(2)In subsection (2)—

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

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

(3)In subsection (6)(a), after “return” insert “(so far as relating to the matters in question)”.