Taxes Management Act 1970 section 28ZC

Regulations with respect to referrals

Section 28ZC provides the authority for the making of regulations that govern how questions arising during a tax enquiry may be referred to the tribunal for determination.

• The Treasury may make regulations by statutory instrument to govern the procedure for referring questions to the tribunal during a tax enquiry.
• Regulations may cover which types of questions can or cannot be referred, and may set conditions that must be met before a referral is made.
• The regulations may also deal with procedural matters such as how referrals are withdrawn and the consequences of withdrawal.
• Any statutory instrument containing these regulations is subject to annulment by resolution of the House of Commons.

---