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Finance Act 1998

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Changes over time for: Cross Heading: Direction to complete enquiry

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Version Superseded: 27/12/2005

Status:

Point in time view as at 31/07/1998.

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There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Direction to complete enquiry. Help about Changes to Legislation

Direction to complete enquiryU.K.

33(1)The company may apply to the Commissioners for a direction that the Inland Revenue 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 the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.

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