Valid from 11/05/2001
Referral of questions to Special Commissioners during enquiryU.K.
[F131A(1)At any time when an enquiry is in progress into a company’s tax return any question arising in connection with the subject-matter of the enquiry may be referred to the Special Commissioners for their determination.
(2)Notice of referral must be given—
(a)jointly by the company and the Inland Revenue,
(b)in writing,
(c)to the Special Commissioners.
(3)The notice of referral must specify the question or questions being referred.
(4)More than one notice of referral may be given under this paragraph in relation to an enquiry.
(5)For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
(a)beginning with the day on which the Inland Revenue give notice of enquiry into the return, and
(b)ending with the day on which the enquiry is completed.]
Textual Amendments
F1Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7