51Direction to complete enquiryE+W
This section has no associated Explanatory Notes
(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