PART 5 Initiation and conduct of an investigation

CHAPTER 1 General provisions and the use of information

19 Acceptance or rejection of information
1 Where a person has supplied information to the TRA outside any applicable time limit, the TRA may accept such information where it considers that—
(a) doing so would not significantly impede the progress of an investigation; or
(b) it is appropriate to accept that information, having regard to the potential significance of the information on any determination it may make and any explanation provided by that person as to why it should accept that information.
2 Where the TRA rejects information for any reason, it must publish its reasons for rejection in the statement of intended final determination (see regulation 29) or, where such information is rejected after the statement of intended final determination has been published, in the final affirmative or final negative determination.
Reg. 19 in force at 6.3.2019 with effect in accordance with reg. 1(3)-(8), see reg. 1(2)