46Referral of questions to tribunal during enquiryE+W
This section has no associated Explanatory Notes
(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