{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-8.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/43/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "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—\n(a) specifies that the matter is being referred,\n(b) is accompanied by a copy of any comments provided to the GAAR Advisory Panel under paragraph 7(b), and\n(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.",
  "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/43/paragraph/8",
    "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."
}