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9U.K.Any notification required under this Schedule shall be made in such form [F1and manner] and shall contain such particulars [F2as may be specified in regulations or by the Commissioners in accordance with regulations.]
Textual Amendments
F1Words in Sch. 2 para. 9 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 9(a)
F2Words in Sch. 2 para. 9 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 9(b)