Regulation 6 Refusal by Her Majesty’s Revenue and Customs to accept noticeI1

United Kingdom

(1)

Her Majesty’s Revenue and Customs may refuse to accept the paragraph 14 notice if it does not satisfy the requirements in regulation 4.

(2)

If Her Majesty’s Revenue and Customs refuse to accept the paragraph 14 notice the individual may require that Her Majesty’s Revenue and Customs provide reasons for the refusal.

Annotations

Commencement

I1: Reg. 6 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)