PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4WRA ENQUIRIES
Referral during enquiry
I148Effect 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a referral has been made and has not been withdrawn, and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.