OpenLegislation

Regulation 19 Application to cancel a deactivation noticeI1

United Kingdom

(1)

A person may apply to the Commissioners for Her Majesty's Revenue and Customs for a deactivation notice given to that person to be cancelled.

(2)

The Commissioners must, as soon as reasonably practicable after receiving the application—

(a)

agree to the application,

(b)

refuse the application in writing, giving reasons for the refusal, or

(c)

request additional information.

(3)

Where the Commissioners have requested additional information, they must, as soon as reasonably practicable after receiving the additional information—

(a)

agree to the application, or

(b)

refuse the application in writing, giving reasons for the refusal.

Annotations

Commencement

I1

Reg. 19 in force at 20.5.2019, see reg. 1(2)