88Referral of questions to appropriate tribunal during enquiryS
This section has no associated Explanatory Notes
(1)At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.
(2)Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.
(3)More than one notice of referral may be given under this section in relation to an enquiry.
Commencement Information
I1S. 88 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)