Section 51 Direction to complete enquiryI1
(1)
The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
(2)
The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.
Annotations
Commencement
- I1
S. 51 in force at 1.4.2018 by S.I. 2018/33, art. 3
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21