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Finance Act 1998, Paragraph 31C is up to date with all changes known to be in force on or before 17 August 2024. 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.
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[F131C(1)While proceedings on a referral under paragraph 31A are in progress in relation to an enquiry—U.K.
[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 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(b)the notice has not been withdrawn, and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 [F4tribunal], and
(b)there is no further possibility of that determination being varied or set aside (disregarding any power to grant permission to appeal out of time).]
Textual Amendments
F1Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7
F2Sch. 18 para. 31C(1)(a)(aa) substituted for Sch. 18 para. 31C(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. 27(a)
F3Words in Sch. 18 para. 31C(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. 27(b)
F4Word in Sch. 18 para. 31C(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. 260
Modifications etc. (not altering text)
C1Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
C2Sch. 18 paras. 31A-31D applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(d)
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