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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Version Superseded: 08/04/2010

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Point in time view as at 01/04/2009.

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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 [F1tribunal] for a direction that [F2an officer of Revenue and Customs] give a closure notice within a specified period.U.K.

[F3(2)Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).]

(3)The [F4tribunal] shall give a direction unless F5... satisfied that [F2an officer of Revenue and Customs] [F6has] reasonable grounds for not giving a closure notice within a specified period.

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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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