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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 18
- Part IV
- Direction to complete enquiry
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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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