F1PART 3A REFERRAL OF QUESTIONS DURING ENQUIRY
Annotations:
Amendments (Textual)
28ZD Effect of referral on enquiry
1
While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry—
a
no closure notice shall be given in relation to the enquiry, and
b
no application may be made for a direction to give such a notice.
2
For the purposes of this section proceedings on a referral are in progress where—
a
notice of referral has been given,
b
the notice has not been withdrawn, and
c
the questions referred have not been finally determined.
3
For the purposes of subsection (2)(c) above a question referred is finally determined when—
a
it has been determined by the Special Commissioners, and
b
there is no further possibility of that determination being varied or set aside (disregarding any power to give permission to appeal out of time).
Pt. 3A inserted (with effect and application in accordance with s. 88(3), Sch. 29 para. 6(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 6(1)