Related Commentary  Related CasesRelated HMRC Manuals

28ZA(1)  At any time when an enquiry is in progress under section 9A(1) or 12AC(1) of this Act in relation to any matter, any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for its determination.

28ZA(2)  Notice of referral must be given–

(a)jointly by the taxpayer and an officer of the Board,

(b)[Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 12(3).]

(c)to the tribunal.

28ZA(3)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 12(4).]

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