Version Superseded: 01/04/2009
Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Effect of referral on enquiry is up to date with all changes known to be in force on or before 04 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.
21(1)While proceedings on a referral under paragraph 19 are in progress in relation to an enquiry—U.K.
(a)no closure notice shall be given in relation to the enquiry, and
(b)no application may be made for a direction to give such a notice.
(2)For the purposes of this paragraph proceedings on a referral are in progress where—
(a)notice of referral has been given,
(b)the notice has not been withdrawn, and
(c)the questions referred have not been finally determined.
(3)For the purposes of sub-paragraph (2)(c) a question referred is finally determined when—
(a)it has been determined by the Special Commissioners, 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).
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