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Regulation 7 I1I2

In regulation 16E(1)—

(a)

omit the “and” after sub-paragraph (a)(iii), and

(b)

after sub-paragraph (a) insert—

“(aa)

an appointment of an undertaking lead for the single undertaking of which the claimant is part is in effect at the time of the claim and the appointment has been notified to HMRC in accordance with regulation 16CA;

(ab)

the undertaking lead has met the requirements in regulation 16SA; and”.

Annotations

Commencement

I1

Reg. 7 in force at 30.9.2023 for specified purposes, see reg. 1(3)

I2

Reg. 7 in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(b)