5U.K.If no representations are made in accordance with paragraph 4, a designated HMRC officer must refer the matter to the GAAR Advisory Panel.
6(1)If representations are made in accordance with paragraph 4, a designated HMRC officer must consider them.U.K.
(2)If, after considering them, the designated HMRC officer considers that the tax advantage ought to be counteracted under section 209, the officer must refer the matter to the GAAR Advisory Panel.
7U.K.If the matter is referred to the GAAR Advisory Panel, the designated HMRC officer must at the same time provide it with—
(a)a copy of the notice given to the taxpayer under paragraph 3,
(b)a copy of any representations made in accordance with paragraph 4 and any comments that the officer has on those representations, and
(c)a copy of the notice given to the taxpayer under paragraph 8.
8U.K.If the matter is referred to the GAAR Advisory Panel, the designated HMRC officer must at the same time give the taxpayer a notice which—
(a)specifies that the matter is being referred,
(b)is accompanied by a copy of any comments provided to the GAAR Advisory Panel under paragraph 7(b), and
(c)informs the taxpayer of the period under paragraph 9 for making representations, and of the requirement under that paragraph to send any representations to the officer.
9(1)The taxpayer has 21 days beginning with the day on which a notice is given under paragraph 8 to send the GAAR Advisory Panel written representations about—U.K.
(a)the notice given to the taxpayer under paragraph 3, or
(b)any comments provided under paragraph 7(b).
(2)The GAAR Advisory Panel may, on a written request made by the taxpayer, extend the period during which representations may be made.
(3)The taxpayer must send a copy of any representations to the designated HMRC officer at the same time as the representations are sent to the GAAR Advisory Panel.
(4)If no representations were made in accordance with paragraph 4, the designated HMRC officer—
(a)may provide the GAAR Advisory Panel with comments on any representations made under this paragraph, and
(b)if comments are provided, must at the same time send a copy of them to the taxpayer.