PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4WRA ENQUIRIES
Completion of enquiry
I151Direction to complete enquiry
1
The person who made the tax return 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 giving a closure notice within that period.