# Revenue Scotland and Tax Powers Act 2014, Paragraph 15


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-3/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.