SCHEDULES
SCHEDULE 18 Company tax returns, assessments and related matters
Part IV Enquiry into company tax return
Direction to complete enquiry
33
(1)
The company may apply to the Commissioners for a direction that the Inland Revenue give a closure notice within a specified period.
(2)
Any such application shall be heard and determined in the same way as an appeal.
(3)
The Commissioners hearing the application shall give a direction unless they are satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.