164Applications in respect of urgent notices
(1)This section applies where an information notice, an assessment notice or an enforcement notice given to a person contains an urgency statement.
(2)The person may apply to the court for either or both of the following—
(a)the disapplication of the urgency statement in relation to some or all of the requirements of the notice;
(b)a change to the time at which, or the period within which, a requirement of the notice must be complied with.
(3)On an application under subsection (2), the court may do any of the following—
(a)direct that the notice is to have effect as if it did not contain the urgency statement;
(b)direct that the inclusion of the urgency statement is not to have effect in relation to a requirement of the notice;
(c)vary the notice by changing the time at which, or the period within which, a requirement of the notice must be complied with;
(d)vary the notice by making other changes required to give effect to a direction under paragraph (a) or (b) or in consequence of a variation under paragraph (c).
(4)The decision of the court on an application under this section is final.
(5)In this section, “urgency statement” means—
(a)in relation to an information notice, a statement under section 142(7)(a),
(b)in relation to an assessment notice, a statement under section 146(8)(a) or (9)(d), and
(c)in relation to an enforcement notice, a statement under section 150(8)(a).