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Regulation 16 Aggregate certificates

Original text. Later amendments are not shown.

(1)

This regulation applies if—

(a)

an individual is a relevant overseas individual during any part of a period that is the active membership period in relation to an arrangement relating to an individual, and

(b)

condition A, B or C is met.

(2)

Condition A is that—

(a)

the individual has given a notification under regulation 7 to the Revenue and Customs in relation to a part of the active membership period, and

(b)

the individual gives a further notification under regulation 7 to the Revenue and Customs in relation to a further part of the same active membership period.

(3)

Condition B is that—

(a)

the Revenue and Customs have issued a certificate to an individual in response to a notification under regulation 7 given by the individual in relation to a part of the active membership period, and

(b)

the individual gives a further notification under regulation 7 to the Revenue and Customs in relation to a further part of the same active membership period.

(4)

Condition C is that—

(a)

the Revenue and Customs have issued a certificate to an individual in response to a notification under regulation 7 given by the individual in relation to a part of the active membership period, and

(b)

the Revenue and Customs issue a further certificate to the individual in response to a further notification under regulation 7 given by the individual in relation to a further part of the same active membership period.

(5)

The individual may require the Revenue and Customs to issue a single certificate (an “aggregate certificate”) to the individual.

(6)

An aggregate certificate supersedes the certificates mentioned in paragraphs (3)(a) and (4).

(7)

If the Revenue and Customs issue an aggregate certificate to an individual, paragraphs (6) to (10) of regulation 7 apply as if the aggregate certificate were the certificate referred to in paragraph (5)(b) of that regulation.

(8)

Any notification mentioned in this regulation must be given on or before the closing date; and regulation 7 applies to find the closing date for a notification mentioned in this regulation in the same way as it applies to find the closing date for a notification given under that regulation.