PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8

PROCEDURE FOR MAKING CLAIMS ETC.

Direction to complete enquiry
76
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.