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30A referral under paragraph 26 must (as well as being accompanied by the referral statement under paragraph 27) be accompanied by—
(a)a declaration that, as far as HMRC are aware, nothing which is material to the GAAR Advisory Panel’s consideration of the matter has been omitted from that statement,
(b)a copy of each notice given under paragraph 28 by HMRC in relation to the referral,
(c)a copy of any representations received under paragraph 28 and any comments that HMRC wish to make in respect of those representations, and
(d)a copy of each notice given under paragraph 31 by HMRC.
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