24(1)The purchaser may apply to the [F1tribunal] for a direction that the Inland Revenue give a closure notice within a specified period.U.K.
[F2(2)Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).]
(3)The [F3tribunal] hearing the application shall give a direction unless F4... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.
Textual Amendments
F1Word in Sch. 10 para. 24(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(2)
F2Sch. 10 para. 24(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(3)
F3Word in Sch. 10 para. 24(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(4)(a)
F4Words in Sch. 10 para. 24(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(4)(b)