Regulation 3 Reliance on paragraph 14I1
United Kingdom
Subject to paragraph (2), an individual may rely on paragraph 14 if—
the individual has given a paragraph 14 notice to Her Majesty’s Revenue and Customs, and
Her Majesty’s Revenue and Customs have accepted that notice by issuing a certificate to the individual.
An individual may not rely on paragraph 14 if—
Her Majesty’s Revenue and Customs have refused to accept a paragraph 14 notice in accordance with regulation 6,
Her Majesty’s Revenue and Customs have revoked the certificate in accordance with regulation 11, or
a paragraph 14(4) event has occurred.
Annotations
Commencement
- I1
Reg. 3 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)