# Finance Act 1998, Paragraph 31A

Extent: E+W+S+N.I.

(1) At any time when an enquiry is in progress in relation to any matter relating to a company’s tax return any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for ... determination.
(2) Notice of referral must be given—
(a) jointly by the company and an officer of Revenue and Customs,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) to the tribunal.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) More than one notice of referral may be given under this paragraph in relation to an enquiry.
(5) For the purposes of this paragraph 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 an officer of Revenue and Customs gives notice of enquiry into the return, 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.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/31A (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-31A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.