28(1)A referral must not be made under paragraph 26 unless—
(a)a designated HMRC officer has given each relevant person a notice under this paragraph,
(b)in the case of each relevant person, the time allowed for making representations has expired, and
(c)in deciding whether to make the referral, a designated HMRC officer has considered any representations made by a relevant person within the time allowed.
(2)In this paragraph a “relevant person” means any person who at the time of the referral is considered by the officer making the referral to be liable to a penalty under paragraph 1 in relation to the arrangements in question (within the meaning given by paragraph 26(1)).
(3)A notice under this paragraph is a notice in writing which—
(a)explains that the officer giving the notice considers that the person to whom the notice is given is liable to a penalty under paragraph 1 in relation to the arrangements in question (specifying those arrangements),
(b)explains why the officer considers those arrangements to be abusive tax arrangements,
(c)explains that HMRC are proposing to make a referral under paragraph 26 of the question whether the entering into and carrying out of tax arrangements that have the characteristics of the arrangements in question is a reasonable course of action in relation to the relevant tax provisions, and
(d)explains the effect of sub-paragraphs (4) and (5).
(4)Each person to whom a notice under this paragraph is given has 45 days, beginning with the day on which the notice is given to that person, to send written representations to the designated HMRC officer in response to the notice.
(5)A designated HMRC officer may, on a written request by a person to whom a notice is given, extend the period during which representations may be made by that person.