SCHEDULES

SCHEDULE 33 U.K.Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 3 U.K.Enquiry into return

Direction to complete enquiry U.K.

17 (1) The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period. U.K.

(2) The tribunal hearing the application must give a direction unless satisfied that HMRC have 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 Procedure Rules, the Upper Tribunal.