Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 Tax returns, enquiries and assessments

CHAPTER 4 Revenue Scotland enquiries

Completion of enquiry

94 Direction to complete enquiry

(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 paragraph “the tribunal” means—

(a) the First-tier Tribunal, or

(b) where determined by or under tribunal rules, the Upper Tribunal.