Section 94 Direction to complete enquiryI1I2
The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period.
The tribunal hearing the application must give a direction unless satisfied that Revenue Scotland has reasonable grounds for not giving a closure notice within that period.
In this F1section “the tribunal” means—
the First-tier Tribunal, or
where determined by or under tribunal rules, the Upper Tribunal.
Annotations
Textual amendments
- F1
Word in s. 94(3) substituted (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 53(2), 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(a)
Commencement
- I1
S. 94 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
- I2
S. 94 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)