SCHEDULES

SCHEDULE 18 Company tax returns, assessments and related matters

Part IV Enquiry into company tax return

F2Effect of referral on enquiry

F131C

(1)

While proceedings on a referral under paragraph 31A are in progress in relation to an enquiry—

(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the notice has not been withdrawn, and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 that determination being varied or set aside (disregarding any power to grant permission to appeal out of time).