Regulation 6

After regulation 6 (notification of liability to be de-registered) of the principal Regulations there shall be inserted—

“Notification of liability to be de-registered—taxable intermediaries

6A

A person who is required by section 53AA(4) of the Act to notify the Commissioners of the facts there mentioned shall, within thirty days of his having ceased to have the intention of charging taxable intermediary’s fees, give notice to the Commissioners in writing—

(a)

of the date on which he ceased to charge taxable intermediary’s fees in the course of any business of his; and

(b)

if different, the date on which the last such fee was received.”.