# Finance Act 2013, Paragraph 5


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).

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43B/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43B/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.