Section 88 Referral of questions to appropriate tribunal during enquiryI1

At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.

Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.

More than one notice of referral may be given under this section in relation to an enquiry.