Regulation 19 Exclusion notice given by the Commissioners

(1)

If a relevant person gives HMRC notice of a belief that the person is or has been excluded, the Commissioners must—

(a)

decide whether they are satisfied that the person is or has been excluded, and

(b)

if they are not so satisfied, give the person notice of that fact.

(2)

A notice given by a relevant person under paragraph (1) must specify—

(a)

the reason why the person believes that the person is or has been excluded;

(b)

the date on which, in the person’s opinion, the person became excluded;

(c)

the date (if any) on which, in the person’s opinion, the person ceased to be excluded.

(3)

A relevant person who has given a notice under paragraph (1) without specifying a date under paragraph (2)(c) and who subsequently believes that the person has ceased to be excluded must—

(a)

give HMRC a further notice specifying the date on which, in the person’s opinion, the person ceased to be excluded, and

(b)

do so within 3 months of first having reason to believe that the person has ceased to be excluded.

(4)

Whether or not the person has given notice under paragraph (1), if the Commissioners are satisfied that a relevant person is or has been excluded, they must give the person a notice (“an exclusion notice”).

(5)

An exclusion notice must specify—

(a)

the date on which, in the Commissioners’ opinion, the relevant person became excluded;

(b)

the date (if any) on which, in the Commissioners’ opinion, the relevant person ceased to be excluded.

(6)

If, after the Commissioners have given a relevant person an exclusion notice without specifying a date under paragraph (5)(b), and whether or not there has been a notice under paragraph (3), they consider that the person has ceased to be excluded, they must give the person a further notice specifying the date on which, in their opinion, the person ceased to be excluded.

(7)

In regulation 18(1), an exclusion notice is “in place” in relation to a relevant person on each of the days in the period—

(a)

beginning with the date mentioned in paragraph (5)(a), and

(b)

ending with the date (if any) mentioned in paragraph (5)(b) or (6).

(8)

In this regulation, “excluded” has the meaning given in regulation 20.