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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 43
- Paragraph 10
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10(1)If the matter is referred to the GAAR Advisory Panel, the Chair must arrange for a sub-panel consisting of 3 members of the GAAR Advisory Panel (one of whom may be the Chair) to consider it.
(2)The sub-panel may invite the taxpayer or the designated HMRC officer (or both) to supply the sub-panel with further information within a period specified in the invitation.
(3)Invitations must explain the effect of sub-paragraph (4) or (5) (as appropriate).
(4)If the taxpayer supplies information to the sub-panel under this paragraph, the taxpayer must at the same time send a copy of the information to the designated HMRC officer.
(5)If the designated HMRC officer supplies information to the sub-panel under this paragraph, the officer must at the same time send a copy of the information to the taxpayer.
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