{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-31C",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-31C.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/18/paragraph/31C",
  "kind": "paragraph",
  "number": "31C",
  "heading": null,
  "text": "(1) While proceedings on a referral under paragraph 31A are in progress in relation to an enquiry—\n(a) no partial closure notice relating to the question referred shall be given,\n(aa) no final closure notice shall be given in relation to the enquiry, and\n(b) no application may be made for a direction to give a notice referred to in paragraph (a) or (aa).\n(2) For the purposes of this paragraph proceedings on a referral are in progress where—\n(a) notice of referral has been given,\n(b) the notice has not been withdrawn, and\n(c) the questions referred have not been finally determined.\n(3) For the purposes of sub-paragraph (2)(c) a question referred is finally determined when—\n(a) it has been determined by the tribunal, and\n(b) there is no further possibility of that determination being varied or set aside (disregarding any power to grant permission to appeal out of time).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 18 para. 31C(1)(a)(aa) substituted for Sch. 18 para. 31C(1)(a) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 27(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 18 para. 31C(1)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 27(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 18 para. 31C(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 260"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 18 paras. 31A-31D applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(d)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/31C",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}