# Finance Act 1998, Paragraph 31D

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

(1) The determination of a question referred to the tribunal under paragraph 31A is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
(2) The determination shall be taken into account by an officer of Revenue and Customs in reaching his conclusions on the enquiry.
(3) Any right of appeal under paragraph 30 or 34(3) may not be exercised so as to reopen the question determined except to the extent (if any) that it could be reopened if it had been determined as a preliminary issue in that appeal.

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