292. Making and service of order.

292.     Making and service of order.

On the hearing of the application1, the court may make the order applied for, with any modifications which appear appropriate, having regard to any representations made on behalf of the Commissioners for HM Revenue and Customs2.

The order:


    (1)     may be addressed to an official of HM Revenue and Customs other than the one named in the application;


    (2)     must specify a time, not less than 28 days after service on the official to whom the order is addressed, within which compliance is required; and


    (3)     may include requirements as to the