SCHEDULES
SCHEDULE 16Penalties for enablers of defeated tax avoidance
PART 7GAAR Advisory Panel opinion, and representations
Information to accompany referral
30
A referral under paragraph 26 must (as well as being accompanied by the referral statement under paragraph 27) be accompanied by—
a
a declaration that, as far as HMRC are aware, nothing which is material to the GAAR Advisory Panel's consideration of the matter has been omitted from that statement,
b
a copy of each notice given under paragraph 28 by HMRC in relation to the referral,
c
a copy of any representations received under paragraph 28 and any comments that HMRC wish to make in respect of those representations, and
d
a copy of each notice given under paragraph 31 by HMRC.