http://www.legislation.gov.uk/uksi/2001/4024/contents/made

The Referrals to the Special Commissioners Regulations 2001

Income tax

Tax

Income

Legislation

King's Printer of Acts of Parliament

2016-10-05

INCOME TAX

Sections 28ZA to 28ZE of the Taxes Management Act 1970 (inserted by paragraph 6(1) of Schedule 29 to the Finance Act 2001) provide for the subject-matter of an enquiry in progress under section 9A(1) or 12AC(1) of that Act to be referred to the Special Commissioners for their determination. Paragraphs 31A to 31D of Schedule 18 to the Finance Act 1998 (inserted by paragraph 7(1) of Schedule 29 to the Finance Act 2001) make similar provision in relation to an enquiry in progress into a company’s tax return.