{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-28ZA",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-28ZA.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/28ZA",
  "kind": "section",
  "number": "28ZA",
  "heading": "Referral of questions during enquiry",
  "text": "(1) At any time when an enquiry is in progress under section 9A(1) or 12AC(1) of this Act in relation to any matter, any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for its determination.\n(2) Notice of referral must be given—\n(a) jointly by the taxpayer and an officer of the Board,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) to the tribunal.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) More than one notice of referral may be given under this section in relation to an enquiry.\n(5) For the purposes of this section the period during which an enquiry is in progress in relation to any matter is the whole of the period—\n(a) beginning with the day on which notice of enquiry is given, and\n(b) ending with the day on which a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.\n(6) In this section “the taxpayer” means—\n(a) in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;\n(b) in relation to an enquiry under section 12AC(1) of this Act, the person to whom the notice of enquiry was given or his successor.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3A inserted (with effect and application in accordance with s. 88(3), Sch. 29 para. 6(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 6(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 28ZA(1) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 10(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 28ZA(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 12(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 28ZA(2)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 12(3)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 28ZA(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 12(3)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 28ZA(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 12(4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 28ZA(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 10(3)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 28ZA(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 10(3)(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/28ZA",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}