PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I1C176Direction to complete enquiry
1
The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
2
The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.