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Regulation 9 Requirement to inform Her Majesty’s Revenue and Customs of a paragraph 14(4) eventI1

United Kingdom

Where Her Majesty’s Revenue and Customs have issued a certificate the individual must—

(a)

inform Her Majesty’s Revenue and Customs when a paragraph 14(4) event occurs, and

(b)

provide that information before the end of the period of 90 days beginning with the day on which the event occurred.

Annotations

Commencement

I1

Reg. 9 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)