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Regulation 21 Review of notification after receipt of further information

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,

(b)

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

(c)

after the certificate has been issued, the Revenue and Customs have reason to believe that information given in the notification, given in connection with the notification, or given in the certificate, either was incorrect or has become incorrect.

(2)

The Revenue and Customs may review any information given in the notification, in connection with the notification, or in the certificate.

(3)

The Revenue and Customs may begin a review under this regulation at any time.

(4)

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