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Finance Act 2003

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Changes over time for: Cross Heading: Direction to complete enquiry

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Point in time view as at 10/07/2003.

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Finance Act 2003, Cross Heading: Direction to complete enquiry is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Direction to complete enquiryU.K.

24(1)The purchaser may apply to the General or Special Commissioners for a direction that the Inland Revenue give a closure notice within a specified period.U.K.

(2)Any such application shall be heard and determined in the same way as an appeal.

(3)The Commissioners hearing the application shall give a direction unless they are satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.

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