# Income Tax (Earnings and Pensions) Act 2003, Paragraph 40G


(1) An enquiry under paragraph 40F(2), (3) or (5) is completed when HMRC give the scheme organiser a notice (a “closure notice”) stating—
(a) that HMRC have completed the enquiry, and
(b) that—
(i) paragraph 40H is to apply,
(ii) paragraph 40I is to apply, or
(iii) neither paragraph 40H nor paragraph 40I is to apply.
(2) If the scheme organiser receives notice under paragraph 40F(2), (3) or (5), the scheme organiser may make an application to the tribunal for a direction requiring a closure notice for the enquiry to be given within a specified period.
(3) The application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).
(4) The tribunal must give a direction unless satisfied that HMRC have reasonable grounds for not giving the closure notice within the specified period.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/40G (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-40G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.