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Regulation 18 Incorrect information given in certificate

Original text. Later amendments are not shown.

(1)

This regulation applies if—

(a)

the Revenue and Customs have issued a certificate (“the first certificate”) to an individual, and

(b)

the individual informs the Revenue and Customs that information given in the certificate was incorrect or has become incorrect.

(2)

The Revenue and Customs may—

(a)

revoke the first certificate,

(b)

revoke the first certificate and issue an amended certificate to the individual, or

(c)

issue an additional certificate to the individual.

(3)

The amended certificate supersedes the first certificate.

(4)

This regulation is subject to regulation 16.

(5)

If an individual realises that any information given in the certificate was incorrect or has become incorrect, the individual must inform the Revenue and Customs without undue delay.