{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-30.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/16/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "A referral under paragraph 26 must (as well as being accompanied by the referral statement under paragraph 27) be accompanied by—\n(a) a declaration that, as far as HMRC are aware, nothing which is material to the GAAR Advisory Panel's consideration of the matter has been omitted from that statement,\n(b) a copy of each notice given under paragraph 28 by HMRC in relation to the referral,\n(c) a copy of any representations received under paragraph 28 and any comments that HMRC wish to make in respect of those representations, and\n(d) a copy of each notice given under paragraph 31 by HMRC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/30",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}