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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 5
- Part 7
- Paragraph 48
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48(1)An application may be made under this paragraph for a direction requiring the Inland Revenue to give a closure notice within a specified period.
(2)The application may be made—
(a)by the employer company, or
(b)in a case within paragraph 46(3), by the individual concerned.
(3)The application must be made—
(a)to the General Commissioners, or
(b)if the applicant so elects (in accordance with section 46(1) of TMA 1970), to the Special Commissioners.
(4)The Commissioners hearing the application must hear and determine it in the same way as an appeal.
(5)Those Commissioners must 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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