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Finance Act 2020
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- UK Public General Acts
- 2020 c. 14
- SCHEDULE 8
- PART 4
- Referral of questions to...
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Changes over time for: Cross Heading: Referral of questions to the tribunal during enquiry
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- 22/07/2020- Amendment
- 01/10/2021
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Referral of questions to the tribunal during enquiryU.K.
10(1)At any time when an enquiry is in progress into a DST return any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for determination.U.K.
(2)Notice of referral must be given to the tribunal, jointly by the responsible member and an officer of Revenue and Customs.
(3)More than one notice of referral may be given under this paragraph in relation to an enquiry.
(4)For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
(a)beginning with the day on which notice of enquiry is given, and
(b)ending with the day on which the enquiry is completed.
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