{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-94",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-94.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "Direction to complete enquiry",
  "text": "(1) The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period.\n(2) 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.\n(3) In this section “the tribunal” means—\n(a) the First-tier Tribunal, or\n(b) where determined by or under tribunal rules, the Upper Tribunal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 94 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch."
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/94",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}