# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.