9(1)The taxpayer has 21 days beginning with the day on which a notice is given under paragraph 8 to send the GAAR Advisory Panel written representations about—U.K.
(a)the notice given to the taxpayer under paragraph 3, or
(b)any comments provided under paragraph 7(b).
(2)The GAAR Advisory Panel may, on a written request made by the taxpayer, extend the period during which representations may be made.
(3)The taxpayer must send a copy of any representations to the designated HMRC officer at the same time as the representations are sent to the GAAR Advisory Panel.
(4)If no representations were made in accordance with paragraph 4, the designated HMRC officer—
(a)may provide the GAAR Advisory Panel with comments on any representations made under this paragraph, and
(b)if comments are provided, must at the same time send a copy of them to the taxpayer.