Section 28ZA — Taxes Management Act 1970: Referral of questions during enquiry

Referral of questions during enquiry 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.

2 Notice of referral must be given—

a jointly by the taxpayer and an officer of the Board, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c to the tribunal . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 More than one notice of referral may be given under this section in relation to an enquiry.

5 For the purposes of this section the period during which an enquiry is in progress in relation to any matter 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 a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued .

6 In this section “ the taxpayer ” means—

a in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;

b in relation to an enquiry under section 12AC(1) of this Act, the person to whom the notice of enquiry was given or his successor.