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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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Changes to legislation:

Finance Act 2003, Cross Heading: Direction to complete enquiry is up to date with all changes known to be in force on or before 29 January 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

[F1Direction to complete enquiryU.K.

Textual Amendments

F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40

12(1)The claimant may apply to the [F2tribunal] for a direction that the Inland Revenue give a closure notice within a specified period.U.K.

[F3(2)Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).]

(3)The [F4tribunal] shall give a direction unless F5... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.]

Textual Amendments

F2Word in Sch. 11A para. 12(1) 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. 398(2)

F4Word in Sch. 11A para. 12(3) 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. 398(4)(a)

F5Words in Sch. 11A para. 12(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. 398(4)(b)

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