Paragraph 3 F1
The Commissioners may by regulations make further provision about an appointment under paragraph 1 or the revocation of such an appointment under paragraph 2, including in particular provision—
about the form and manner in which an appointment or revocation may be made;
requiring a person to give information to an officer of Revenue and Customs in connection with the making of an appointment or revocation;
prohibiting a company from being appointed unless it meets conditions specified in the regulations;
about the time from which an appointment or revocation has effect;
providing that an appointment or revocation is of no effect, or (in the case of an appointment) ceases to have effect, if a requirement under the regulations is not met.
Annotations
Textual amendments
- F1
Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)