33(1)Where a referral is made to the GAAR Advisory Panel under paragraph 26, the Chair must arrange for a sub-panel consisting of 3 members of the GAAR Advisory Panel (one of whom may be the Chair) to consider it.
(2)The sub-panel may invite—
(a)any person to whom notice under paragraph 28 was given, or
(b)the designated HMRC officer,
(or both) to supply the sub-panel with further information within a period specified in the invitation.
(3)Invitations must explain the effect of sub-paragraph (4) or (5) (as appropriate).
(4)If a person invited under sub-paragraph (2)(a) supplies information to the sub-panel under this paragraph, that person must at the same time send a copy of the information to the designated HMRC officer.
(5)If a designated HMRC officer supplies information to the sub-panel under this paragraph, the officer must at the same time send a copy of the information to each person to whom notice under paragraph 28 was given.