94Direction to complete enquiryS
This section has no associated Explanatory Notes
(1)The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period.
(2)The tribunal hearing the application must give a direction unless satisfied that Revenue Scotland has reasonable grounds for not giving a closure notice within that period.
(3)In this paragraph “the tribunal” means—
(a)the First-tier Tribunal, or
(b)where determined by or under tribunal rules, the Upper Tribunal.
Commencement Information
I1S. 94 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I2S. 94 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)