{
  "url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-11",
  "json_url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-11.json",
  "legislation": "uksi/2022/266",
  "legislation_title": "The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of the notional allowance statement",
  "text": "(1) B or the nominated company may by notice amend the notional allowance statement to amend the allocation of notional allowance.\n(2) The notice must—\n(a) be made in writing to HMRC;\n(b) be received by HMRC before whichever is the latest of—\n(i) 12 months after date in regulation 10(2)(b)(i), and\n(ii) the latest of the dates in regulation 10(2)(b)(ii) to (iv);\n(c) be signed by the appropriate person in relation to B or the nominated company, as the case may be; and\n(d) specify the amendment to the specification required by regulation 10(2)(f) and specify any increase or decrease in the notional allowance allocated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/266/regulation/11",
    "retrieved_at": "2026-10-28T22:02:56.607202+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}