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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Cross Heading: Referral during enquiry

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Point in time view as at 01/04/2018.

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Referral during enquiry. Help about Changes to Legislation

Referral during enquiryE+W

46Referral of questions to tribunal during enquiryE+W

(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.

Commencement Information

I1S. 46 in force at 1.4.2018 by S.I. 2018/33, art. 3

47Withdrawal of referralE+W

WRA or the person who made the tax return may withdraw a referral made under section 46.

Commencement Information

I2S. 47 in force at 1.4.2018 by S.I. 2018/33, art. 3

48Effect of referral on enquiryE+W

(1)While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—

(a)no closure notice may be issued in relation to the enquiry (see section 50), and

(b)no application may be made for a direction to issue a closure notice (see section 51).

(2)Proceedings on a referral are in progress where—

(a)a referral has been made and has not been withdrawn, and

(b)the question referred has not been finally determined.

Commencement Information

I3S. 48 in force at 1.4.2018 by S.I. 2018/33, art. 3

49Effect of determinationE+W

(1)A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.

(2)WRA must take the determination into account—

(a)in reaching conclusions on the enquiry, and

(b)in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.

(3)The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.

Commencement Information

I4S. 49 in force at 1.4.2018 by S.I. 2018/33, art. 3

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