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Changes over time for: Cross Heading: Referral of questions to the tribunal during enquiry
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Referral of questions to the tribunal during enquiry.
Changes to Legislation
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Referral of questions to the tribunal during enquiryU.K.
10(1)At any time when an enquiry is in progress into a DST return any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for determination.U.K.
(2)Notice of referral must be given to the tribunal, jointly by the responsible member and an officer of Revenue and Customs.
(3)More than one notice of referral may be given under this paragraph in relation to an enquiry.
(4)For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
(a)beginning with the day on which notice of enquiry is given, and
(b)ending with the day on which the enquiry is completed.
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