48(1)An application may be made [F1to the tribunal] under this paragraph for a direction requiring [F2an officer of Revenue and Customs] to give a closure notice within a specified period.U.K.
(2)The application may be made—
(a)by the employer company, or
(b)in a case within paragraph 46(3), by the individual concerned.
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(4)Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).]
(5)[F5The tribunal] must give a direction unless F6... satisfied that [F2an officer of Revenue and Customs] [F7has] reasonable grounds for not giving a closure notice within a specified period.
Textual Amendments
F1Words in Sch. 5 para. 48(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 353(2)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F3Sch. 5 para. 48(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 353(3)
F4Sch. 5 para. 48(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 353(4)
F5Words in Sch. 5 para. 48(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 353(5)(a)
F6Words in Sch. 5 para. 48(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 353(5)(b)
F7Word in Sch. 5 para. 48(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(c); S.I. 2005/1126, art. 2(2)(h)