Finance (No. 2) Act 2017

Notice on making of referral

31 (1) Where a referral is made under paragraph 26, a designated HMRC officer must at the same time give to each relevant person a notice in writing which—

(a) notifies the person of the referral,

(b) is accompanied by a copy of the referral statement,

(c) is accompanied by a copy of any comments provided to the GAAR Advisory Panel under paragraph 30(c) in respect of representations made by the person,

(d) notifies the person of the period under paragraph 32 for making representations, and

(e) notifies the person of the requirement under that paragraph to send any representations to the officer.

(2) In this paragraph “relevant person” has the same meaning as in paragraph 28 (see sub-paragraph (2) of that paragraph).