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Finance Act 2003
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Finance Act 2003, Paragraph 21 is up to date with all changes known to be in force on or before 06 January 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.
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Changes and effects yet to be applied to Schedule 10 Paragraph 21:
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
- specified provision(s) savings for amendments by 2018 anaw 1, s. 6, Sch. 6 by S.I. 2019/110 reg. 5
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
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(b)the notice has not been withdrawn, and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 [F1tribunal], 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).
Textual Amendments
F1Word in Sch. 10 para. 21(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. 380
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