PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4

WRA ENQUIRIES

Referral during enquiry

Referral of questions to tribunal during enquiry
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1
At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
2
The tribunal must determine any question referred to it.
3
More than one referral may be made under this section in relation to an enquiry.