Version Superseded: 21/07/2008
Point in time view as at 10/07/2003.
Finance Act 2003, Paragraph 17 is up to date with all changes known to be in force on or before 02 March 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.
17(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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