# Finance Act 2003, Paragraph 24

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

(1) The purchaser may apply to the tribunal for a direction that the Inland Revenue give a 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 hearing the application shall give a direction unless ... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.