Revenue Scotland and Tax Powers Act 2014, Section 90 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)While proceedings on a referral under section 88 are in progress in relation to an enquiry—
(a)no closure notice may be given in relation to the enquiry, and
(b)no application may be made for a direction to give a closure notice.
(2)Proceedings on a referral are “in progress” where—
(a)notice of referral has been given and has not been withdrawn, and
(b)the question referred has not been finally determined.
(3)A question referred has been “finally determined” when—
(a)it has been determined by the appropriate tribunal, and
(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
Commencement Information
I1S. 90 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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