SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 7Notification of option to inland revenue
Completion of enquiry: application for closure notice to be given
48
1
An application may be made under this paragraph for a direction requiring F1an officer of Revenue and Customs to give a closure notice within a specified period.
2
The application may be made—
a
by the employer company, or
b
in a case within paragraph 46(3), by the individual concerned.
3
The application must be made—
a
to the General Commissioners, or
b
if the applicant so elects (in accordance with section 46(1) of TMA 1970), to the Special Commissioners.
4
The Commissioners hearing the application must hear and determine it in the same way as an appeal.