# Revenue Scotland and Tax Powers Act 2014, Section 94: Direction to complete enquiry


(1) The relevant person may apply to the tribunal for a direction that a closure notice is to be given within a specified period.
(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.
(3) In this section “the tribunal” means—
(a) the First-tier Tribunal, or
(b) where determined by or under tribunal rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/94 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.