Textual Amendments
F1Pt. 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)
(1)While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry—
[F2(a)no partial closure notice relating to the question referred shall be given,
(aa)no final closure notice shall be given in relation to the enquiry, and]
(b)no application may be made for a direction to give [F3a notice referred to in paragraph (a) or (aa)].
(2)For the purposes of this section 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(b)the notice has not been withdrawn, and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 subsection (2)(c) above a question referred is finally determined when—
(a)it has been determined by the [F4tribunal], and
(b)there is no further possibility of that determination being varied or set aside (disregarding any power to give permission to appeal out of time).]
Textual Amendments
F2S. 28ZD(1)(a)(aa) substituted for s. 28ZD(1)(a) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 11(a)
F3Words in s. 28ZD(1)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 11(b)
F4Word in s. 28ZD(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 15