F1PART 3A REFERRAL OF QUESTIONS DURING ENQUIRY
28ZA Referral of questions during enquiry
1
2
Notice of referral must be given—
a
jointly by the taxpayer and an officer of the Board,
F3b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
to the F4tribunal.
F53
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4
More than one notice of referral may be given under this section in relation to an enquiry.
5
For the purposes of this section the period during which an enquiry is in progress F7in relation to any matter is the whole of the period—
a
beginning with the day on which notice of enquiry is given, and
b
ending with the day on which F8a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.
6
In this section “the taxpayer” means—
a
in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;
b
in relation to an enquiry under section 12AC(1) of this Act, the person to whom the notice of enquiry was given or his successor.
Pt. 3A inserted (with effect and application in accordance with s. 88(3), Sch. 29 para. 6(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 6(1)