# Finance (No. 2) Act 2023, Paragraph 23

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

(1) The filing member may apply to the tribunal for a direction that an officer of Revenue and Customs give a closure notice within a specified period.
(2) The tribunal hearing the application must give a direction unless satisfied that HMRC has reasonable grounds for not giving a closure notice within a specified period.
(3) An application under this paragraph is to be treated as an appeal under Part 12 of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.