Section 28ZD — Taxes Management Act 1970: Effect of referral on enquiry

Effect of referral on enquiry 28ZD 1 While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry—

a no partial closure notice relating to the question referred shall be given, aa no final closure notice shall be given in relation to the enquiry, and b no application may be made for a direction to give a notice referred to in paragraph (a) or (aa) .

2 For the purposes of this section proceedings on a referral are in progress where—

a notice of referral has been given, b the notice has not been withdrawn, and c the questions referred have not been finally determined.

3 For the purposes of subsection (2)(c) above a question referred is finally determined when—

a it has been determined by the tribunal , and b there is no further possibility of that determination being varied or set aside (disregarding any power to give permission to appeal out of time).