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(1)At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
(2)The tribunal must determine any question referred to it.
(3)More than one referral may be made under this section in relation to an enquiry.
WRA or the person who made the tax return may withdraw a referral made under section 46.
(1)While proceedings on a referral under section 46 are in progress in relation to an enquiry—
(a)no closure notice may be issued in relation to the enquiry (see section 50), and
(b)no application may be made for a direction to issue a closure notice (see section 51).
(2)Proceedings on a referral are in progress where—
(a)a referral has been made and has not been withdrawn, and
(b)the question referred has not been finally determined.
(1)A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
(2)WRA must take the determination into account—
(a)in reaching conclusions on the enquiry, and
(b)in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
(3)The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
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Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
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