# Finance Act 2021, Paragraph 6


(1) The Commissioners may only refuse an application under paragraph 5(1)(a) or (1)(b) if they consider it necessary to refuse the application for the protection of the revenue.
(2) The Commissioners may only refuse an application under paragraph 5(1)(c) or (1)(d) if—
(a) the case does not fall within paragraph 8, and
(b) they consider it necessary to refuse the application for the protection of the revenue.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-13/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.