SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 3Enquiry into return
Effect of referral on enquiry
13
1
While proceedings on a referral under paragraph 11 are in progress in relation to an enquiry—
a
no closure notice may be given in relation to the enquiry, and
b
no application may be made for a direction to give a closure notice.
2
Proceedings on a referral are “in progress” where—
a
notice of referral has been given and has not been withdrawn, and
b
the questions referred have not been finally determined.
3
A question referred has been “finally determined” when—
a
it has been determined by the tribunal, 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).