Regulation 11 Revocation of a certificate by Her Majesty’s Revenue and CustomsI1

United Kingdom

Her Majesty’s Revenue and Customs may revoke a certificate if they—

(a)

have reason to believe that a paragraph 14(4) event has occurred,

(b)

have reason to believe that any of the conditions in sub-paragraph (1) of paragraph 14 have not been met, or

(c)

have given notice to the individual under paragraph 1 of Schedule 36 to the Finance Act 2008^f1 in connection with paragraph 14 and the individual does not reply to that notice within the time specified in the notice.

Annotations

Commencement

I1: Reg. 11 in force at 11.8.2011, see reg. 1

Footnotes

f1: 2008 c. 9

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)