# Tax Collection and Management (Wales) Act 2016, Section 51: Direction to complete enquiry


(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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/51 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.