PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 4WRA ENQUIRIES

Referral during enquiry

I148Effect of referral on enquiry

1

While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—

a

no closure notice may be issued in relation to the enquiry (see section 50), and

b

no application may be made for a direction to issue a closure notice (see section 51).

2

Proceedings on a referral are in progress where—

a

a referral has been made and has not been withdrawn, and

b

the question referred has not been finally determined.