SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 4Enquiry into return
Effect of referral on enquiry
12
1
While proceedings on a referral under paragraph 10 are in progress in relation to an enquiry—
a
no closure notice may be given in relation to the enquiry (see paragraph 14), and
b
no application may be made for a direction to give such a notice.
2
For the purposes of this paragraph 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the notice has not been withdrawn, and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 sub-paragraph (2)(c) a question referred is finally determined when—
a
it has been determined by the 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).