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.
Commentary on Sections Overview Part 7: Notification of option to Inland Revenue Paragraph 48: Completion of enquiry: application for closure notice to be given