Regulation 5 Issue of certificate by Her Majesty’s Revenue and CustomsI1
United Kingdom
(1)
If Her Majesty’s Revenue and Customs accept the paragraph 14 notice, they must issue a certificate to the individual.
(2)
The certificate must have a unique reference number.
Annotations
Commencement
- I1
Reg. 5 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)