Paragraph 7
If the matter is referred to the GAAR Advisory Panel, the designated HMRC officer must at the same time provide it with—
(a)
a copy of the notice given to the taxpayer under paragraph 3,
(b)
a copy of any representations made in accordance with paragraph 4 and any comments that the officer has on those representations, and
(c)
a copy of the notice given to the taxpayer under paragraph 8.