Commentary on Sections Overview Part 7: Notification of option to Inland Revenue Paragraph 48: Completion of enquiry: application for closure notice to be given
3551.This paragraph derives from paragraph 5(6) to (9) of Schedule 14 to FA 2000. It sets out that the employer company (or in certain circumstances the individual concerned) has a right to apply to the Commissioners for a direction requiring the Inland Revenue to issue a closure notice as described in paragraph 47 of this Schedule.