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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 48

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 48. Help about Changes to Legislation

48Effect of referral on enquiryE+W
This section has no associated Explanatory Notes

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(a)a referral has been made and has not been withdrawn, and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

I1S. 48 in force at 1.4.2018 by S.I. 2018/33, art. 3

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