# Finance Act 2001, Paragraph 13


(1) Part 11 of Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns: supplementary provisions) is amended as follows.
(2) In paragraph 93 (general jurisdiction of Special or General Commissioners) after sub-paragraph (2) insert—
“(2A) Unless the Special Commissioners otherwise direct, an appeal under paragraph 30 or 34(3) shall be to the Special Commissioners if—
(a) the appeal relates to a return in relation to which notice of enquiry has been given under paragraph 24, and
(b) notice has been given under paragraph 31A referring a question relating to the subject-matter of that enquiry to the Special Commissioners.
This applies even if the notice of referral was subsequently withdrawn.”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.