Paragraph 15 I1I2
(1)
The claimant may apply to the tribunal for a direction that Revenue Scotland gives a closure notice within a specified period.
(2)
Any such application is to be subject to the relevant provisions of tribunal rules.
(3)
The tribunal must give a direction unless satisfied that Revenue Scotland has reasonable grounds for not giving a closure notice within a specified period.
Annotations
Commencement
- I1
Sch. 3 para. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
- I2
Sch. 3 para. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)