Completion of enquiry: application for closure notice to be givenU.K.
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.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.
(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.
(5)Those Commissioners must give a direction unless they are satisfied that [F1an officer of Revenue and Customs] [F2has] reasonable grounds for not giving a closure notice within a specified period.
Textual Amendments
F1Words 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)
F2Word 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)