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Finance Act 1996
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3In section 28A (amendment of self-assessment where enquiries made), for subsections (6) and (7) there shall be substituted the following subsections—
“(6)At any time before a notice is given under subsection (5) above, the taxpayer may apply for a direction that the officer shall give such a notice within such period as may be specified in the direction.
(6A)Subject to subsection (7) below, an application under subsection (6) above shall be heard and determined in the same way as an appeal against an amendment of a self-assessment under subsection (2) or (4) above.
(7)The Commissioners hearing the application shall give the direction applied for unless they are satisfied that the officer has reasonable grounds for not giving the notice.”
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