(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 [F1section] “the tribunal” means—
(a)the First-tier Tribunal, or
(b)where determined by or under tribunal rules, the Upper Tribunal.
Textual Amendments
F1Word in s. 94(3) substituted (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 53(2), 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(a)
Commencement Information
I1S. 94 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I2S. 94 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)