Finance (No. 2) Act 2017

30(1)Paragraph 34 (amendment of return after enquiry) is amended as follows.U.K.

(2)In sub-paragraph (1), for “closure notice” substitute “ partial or final closure notice ”.

(3)In sub-paragraph (2)—

(a)for “closure notice” substitute “ partial or final closure notice ”;

(b)after “must” insert “ state the officer's conclusions and ”.

(4)In sub-paragraphs (2A), (4)(c) and (5), for “closure notice” substitute “ partial or final closure notice ”.