Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 4 E+W WRA ENQUIRIES

Completion of enquiry E+W

51 Direction to complete enquiry E+W

(1) The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.

(2) The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.

Commencement Information

I1 S. 51 in force at 1.4.2018 by S.I. 2018/33, art. 3