# Finance Act 2013, Paragraph 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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.