# Finance (No. 2) Act 2017, Paragraph 30


A referral under paragraph 26 must (as well as being accompanied by the referral statement under paragraph 27) be accompanied by—
(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,
(b) a copy of each notice given under paragraph 28 by HMRC in relation to the referral,
(c) a copy of any representations received under paragraph 28 and any comments that HMRC wish to make in respect of those representations, and
(d) a copy of each notice given under paragraph 31 by HMRC.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.