Paragraph 25 Exit notification

United Kingdom

(1)

If a QAHC decides that an entry notification is to cease to be in force in relation to it, it may make a notification to HMRC (an “exit notification”).

(2)

An exit notification must—

(a)

state the name and Unique Taxpayer Reference of the QAHC;

(b)

specify the date on which the entry notification no longer has effect.

(3)

The date specified may be no earlier than the day after the day on which the exit notification is made.

(4)

An exit notification comes into force on that specified date.