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Regulation 13 Procedure on giving of notification to the Revenue and Customs

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

If an individual gives a notification to the Revenue and Customs, and there are no obvious errors or omissions in the notification (whether errors of principle, arithmetical mistakes or otherwise), the Revenue and Customs must issue a certificate to the individual.

(2)

If an individual gives a notification to the Revenue and Customs, and there are obvious errors or omissions in the notification (whether errors of principle, arithmetical mistakes or otherwise), the Revenue and Customs must return the notification to the individual.