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Status:
Point in time view as at 01/04/2009.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Direction to complete enquiry.
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Direction to complete enquiryU.K.
33(1)The company may apply to the [tribunal] for a direction that [an officer of Revenue and Customs] give a closure notice within a specified period.U.K.
[(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 [tribunal] shall give a direction unless ... satisfied that [an officer of Revenue and Customs] [has] reasonable grounds for not giving a closure notice within a specified period.
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