PART 6Tax returns, enquiries and assessments
CHAPTER 4Revenue Scotland enquiries
Referral during enquiry
I190Effect of referral on enquiry
1
While proceedings on a referral under section 88 are in progress in relation to an enquiry—
a
no closure notice may be given in relation to the enquiry, and
b
no application may be made for a direction to give a closure notice.
2
Proceedings on a referral are “in progress” where—
a
notice of referral has been given and has not been withdrawn, and
b
the question referred has not been finally determined.
3
A question referred has been “finally determined” when—
a
it has been determined by the appropriate tribunal, and
b
there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).