PART 6Tax returns, enquiries and assessments

CHAPTER 4Revenue Scotland enquiries

Referral during enquiry

88Referral of questions to appropriate tribunal during enquiry

(1)At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.

(2)Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.

(3)More than one notice of referral may be given under this section in relation to an enquiry.