# Finance Act 2013, Paragraph 2


(1) T has 30 days beginning with the day on which the notice under paragraph 1 is given to propose to HMRC that it—
(a) should give T a notice under paragraph 3 of Schedule 43 or paragraph 5 of Schedule 43D (as the case may be) in respect of the arrangements to which the notice under paragraph 1 relates, and
(b) should not proceed with the proposal to make a generic referral to the GAAR Advisory Panel in respect of those arrangements.
(2) If a proposal is made in accordance with sub-paragraph (1) a designated HMRC officer must consider it.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43B/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43B/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.