This
adran has no associated
Nodiadau Esboniadol
17(1)The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period.U.K.
(2)The tribunal hearing the application must give a direction unless satisfied that HMRC have 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 Procedure Rules, the Upper Tribunal.