Paragraph 12 F1

United Kingdom

(1)

The claimant may apply to the F2tribunal for a direction that the Inland Revenue give a closure notice within a specified period.

(F32)

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 F4tribunal shall give a direction unless F5... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.

Annotations

Textual amendments

F1: Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
F2: Word in Sch. 11A para. 12(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 398(2)
F3: Sch. 11A para. 12(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 398(3)
F4: Word in Sch. 11A para. 12(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 398(4)(a)
F5: Words in Sch. 11A para. 12(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 398(4)(b)

Notes on Schedule 11A

Modifications

C1: Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)
C2: Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)
C3: Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)