Paragraph 21

United Kingdom

(1)

While proceedings on a referral under paragraph 19 are in progress in relation to an enquiry—

(a)

no closure notice shall be given in relation to the enquiry, and

(b)

no application may be made for a direction to give such a notice.

(2)

For the purposes of this paragraph 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the notice has not been withdrawn, and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 sub-paragraph (2)(c) a question referred is finally determined when—

(a)

it has been determined by the F1tribunal, and

(b)

there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

Annotations

F1: Word in Sch. 10 para. 21(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. 380

C1: Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)