Part 7 GAAR Advisory Panel opinion, and representations

1. Requirement for opinion of GAAR Advisory Panel
2. Notice where Panel opinion already obtained in relation to equivalent arrangements
3. Referral to GAAR Advisory Panel
4. Notice before decision whether to refer
5. Notice of decision whether to refer
6. Information to accompany referral
7. Notice on making of referral
8. Right to make representations to GAAR Advisory Panel
9. Decision of GAAR Advisory Panel and opinion notices
10. Notice before deciding that arrangements are ones to which Panel opinion applies
11. Requirement for court or tribunal to take Panel opinion into account