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Regulation 20 Review of notification after certificate issued

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

(1)

This regulation applies if—

(a)

an individual has given a notification to the Revenue and Customs, and

(b)

the Revenue and Customs have issued a certificate to the individual in response to the giving of the notification.

(2)

The Revenue and Customs may review any information given—

(a)

in the notification, or

(b)

in connection with the notification.

(3)

The Revenue and Customs may begin a review under this regulation at any time within a period of twelve months beginning with the day on which the notification was given to them.

(4)

The procedure to be followed on the review is set out in regulation 22.