Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 3 S Claims for relief from double assessment and for repayment

Direction to complete enquiry S

15 (1) The claimant may apply to the tribunal for a direction that Revenue Scotland gives a closure notice within a specified period. S

(2) Any such application is to be subject to the relevant provisions of tribunal rules.

(3) The tribunal must give a direction unless satisfied that Revenue Scotland has reasonable grounds for not giving a closure notice within a specified period.

Commencement Information

I1 Sch. 3 para. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I2 Sch. 3 para. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)