# Finance (No. 2) Act 2017, Paragraph 33


(1) Where a referral is made to the GAAR Advisory Panel under paragraph 26, the Chair must arrange for a sub-panel consisting of 3 members of the GAAR Advisory Panel (one of whom may be the Chair) to consider it.
(2) The sub-panel may invite—
(a) any person to whom notice under paragraph 28 was given, or
(b) the designated HMRC officer,
(or both) to supply the sub-panel with further information within a period specified in the invitation.
(3) Invitations must explain the effect of sub-paragraph (4) or (5) (as appropriate).
(4) If a person invited under sub-paragraph (2)(a) supplies information to the sub-panel under this paragraph, that person must at the same time send a copy of the information to the designated HMRC officer.
(5) If a designated HMRC officer supplies information to the sub-panel under this paragraph, the officer must at the same time send a copy of the information to each person to whom notice under paragraph 28 was given.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.