Regulation 10 Replacement of a certificate by Her Majesty’s Revenue and CustomsI1

United Kingdom

(1)

Her Majesty’s Revenue and Customs may issue a certificate, replacing the previous certificate, if they have reason to believe that information given in, or in connection with, the paragraph 14 notice was incorrect or has become incorrect.

(2)

A certificate issued in accordance with regulation 10(1) must have a unique reference number.

Annotations

Commencement

I1: Reg. 10 in force at 11.8.2011, see reg. 1

Notes on the whole SI

Textual amendments

F1: Words in Regulation Title substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 96(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)