PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4WRA ENQUIRIES
Referral during enquiry
I146Referral of questions to tribunal during enquiry
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.
I247Withdrawal of referral
WRA or the person who made the tax return may withdraw a referral made under section 46.
I348Effect of referral on enquiry
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a referral has been made and has not been withdrawn, and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.
I449Effect of determination
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.