# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.