Paragraph 32

(1)

A person who has received a notice under paragraph 31 has 21 days, beginning with the day on which that notice is given, to send to the GAAR Advisory Panel written representations about—

(a)

the notice given to the person under paragraph 28, or

(b)

any comments provided to the GAAR Advisory Panel under paragraph 30(c) in respect of representations made by the person.

(2)

The GAAR Advisory Panel may, on a written request made by the person, extend the period during which representations may be made.

(3)

If a person sends representations to the GAAR Advisory Panel under this paragraph, the person must at the same time send a copy of the representations to the designated HMRC officer.

(4)

If a person sends representations to the GAAR Advisory Panel under this paragraph and that person made no representations under paragraph 28, a designated HMRC officer—

(a)

may provide the GAAR Advisory Panel with comments on that person's representations under this paragraph, and

(b)

if such comments are provided, must at the same time send a copy of them to that person.