# Income Tax (Earnings and Pensions) Act 2003, Paragraph 48

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

(1) An application may be made to the tribunal under this paragraph for a direction requiring an officer of Revenue and Customs to give a closure notice within a specified period.
(2) The application may be made—
(a) by the employer company, or
(b) in a case within paragraph 46(3), by the individual concerned.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Any such 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).
(5) The tribunal must give a direction unless ... satisfied that an officer of Revenue and Customs has reasonable grounds for not giving a closure notice within a specified period.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/48 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.