Regulation 43 Time limits for issue of transfer notices: managed service companiesI1

In regulation 97D (time limits for issue of transfer notices), after paragraph (3) insert—

“(3A)

In a case in which condition A2 in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HMRC serve notice to the employer under regulation 75A(5).”.