# Finance Act 2013, Paragraph 10


(1) If the matter is referred to the GAAR Advisory Panel, the Chair must arrange for a sub-panel consisting of 3 members of the GAAR Advisory Panel (one of whom may be the Chair) to consider it.
(2) The sub-panel may invite the taxpayer or the designated HMRC officer (or both) to supply the sub-panel with further information within a period specified in the invitation.
(3) Invitations must explain the effect of sub-paragraph (4) or (5) (as appropriate).
(4) If the taxpayer supplies information to the sub-panel under this paragraph, the taxpayer must at the same time send a copy of the information to the designated HMRC officer.
(5) If the designated HMRC officer supplies information to the sub-panel under this paragraph, the officer must at the same time send a copy of the information to the taxpayer.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.