# Finance Act 1998, Paragraph 33

Extent: E+W+S+N.I.

(1) The company may apply to the tribunal for a direction that an officer of Revenue and Customs give a partial or final closure notice within a specified period.
(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).
(3) The tribunal shall give a direction unless ... satisfied that an officer of Revenue and Customs has reasonable grounds for not giving a partial or final closure notice within a specified period.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.