xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

PART 3E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 4E+WWRA ENQUIRIES

Completion of enquiryE+W

51Direction to complete enquiryE+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

I1S. 51 in force at 1.4.2018 by S.I. 2018/33, art. 3