Paragraph 8

If the matter is referred to the GAAR Advisory Panel, the designated HMRC officer must at the same time give the taxpayer a notice which—

(a)

specifies that the matter is being referred,

(b)

is accompanied by a copy of any comments provided to the GAAR Advisory Panel under paragraph 7(b), and

(c)

informs the taxpayer of the period under paragraph 9 for making representations, and of the requirement under that paragraph to send any representations to the officer.