# The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022, Regulation 11: Amendment of the notional allowance statement


(1) B or the nominated company may by notice amend the notional allowance statement to amend the allocation of notional allowance.
(2) The notice must—
(a) be made in writing to HMRC;
(b) be received by HMRC before whichever is the latest of—
(i) 12 months after date in regulation 10(2)(b)(i), and
(ii) the latest of the dates in regulation 10(2)(b)(ii) to (iv);
(c) be signed by the appropriate person in relation to B or the nominated company, as the case may be; and
(d) specify the amendment to the specification required by regulation 10(2)(f) and specify any increase or decrease in the notional allowance allocated.

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Source: https://www.legislation.gov.uk/uksi/2022/266/regulation/11 (the official version)
Page: https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.