Paragraph 5 F1
If a generic referral is made the designated HMRC officer must at the same time give each of the notified taxpayers a notice which—
(a)
specifies that a generic referral is being made, and
(b)
is accompanied by a copy of the statement given to the GAAR Advisory Panel in accordance with paragraph 4(1)(a).
Annotations
Textual amendments
- F1
Sch. 43B inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(3)