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Finance Act 1998

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Changes over time for: Paragraph 33

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Version Superseded: 01/04/2009

Status:

Point in time view as at 27/12/2005.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Paragraph 33. Help about Changes to Legislation

33(1)The company may apply to the Commissioners for a direction that [F1an officer of Revenue and Customs] give a closure notice within a specified period.U.K.

(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 [F1an officer of Revenue and Customs] [F2has] reasonable grounds for not giving a closure notice within a specified period.

Textual Amendments

Modifications etc. (not altering text)

C1Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5

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