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Revenue Scotland and Tax Powers Act 2014
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88Referral of questions to appropriate tribunal during enquiry
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(1)At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.
(2)Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.
(3)More than one notice of referral may be given under this section in relation to an enquiry.
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