# Finance Act 2011, Paragraph 39


(1) If the tribunal makes a determination under paragraph 38, HMRC must notify the data-holder.
(2) The notification must specify the new maximum amount and the day from which it applies.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.