606. Referrals to the GAAR Advisory Panel.

If a matter has to be referred to the GAAR Advisory Panel1, a designated HMRC officer2 must provide to that Panel a copy of the notice issued to the taxpayer3, a copy of any representations received from the taxpayer and any comments the officer has on those representations and a copy of a further notice to the taxpayer that the officer must issue at the same time as making the referral to the GAAR Advisory Panel