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

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 8 E+W PROCEDURE FOR MAKING CLAIMS ETC.

76 Direction to complete enquiry E+W

(1) The claimant 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 issuing a closure notice within the specified period.

Modifications etc. (not altering text)

C1 Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27

Commencement Information

I1 S. 76 in force at 1.4.2018 by S.I. 2018/33, art. 3