{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-11.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/33/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) At any time when an enquiry is in progress into a return any question arising in connection with the subject-matter of the return may be referred to the tribunal for determination.\n(2) Notice of the referral must be given to the tribunal jointly by the relevant person and an officer of Revenue and Customs.\n(3) More than one notice of referral may be given under this paragraph in relation to an enquiry.\n(4) For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—\n(a) beginning with the day on which the notice of enquiry is given, and\n(b) ending with the day on which the enquiry is completed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/11",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}