PART 6Tax returns, enquiries and assessments
CHAPTER 4Revenue Scotland enquiries
Completion of enquiry
94Direction to complete enquiry
1
The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period.
2
The tribunal hearing the application must give a direction unless satisfied that Revenue Scotland has reasonable grounds for not giving a closure notice within that period.
3
In this paragraph “the tribunal” means—
a
the First-tier Tribunal, or
b
where determined by or under tribunal rules, the Upper Tribunal.