Schedules

Schedule 14Administration of multinational top-up tax

Part 6Enquiries into a self-assessment return

23

1

The filing member may apply to the tribunal for a direction that an officer of Revenue and Customs give a closure notice within a specified period.

2

The tribunal hearing the application must give a direction unless satisfied that HMRC has reasonable grounds for not giving a closure notice within a specified period.

3

An application under this paragraph is to be treated as an appeal under Part 12 of this Schedule.