[F149B(1)If [F2the tribunal makes a determination] under paragraph 49A, HMRC must notify the person.U.K.
(2)The notification must specify [F3the new maximum amount and the day from which it applies].
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Sch. 36 paras. 49A-49C and cross-heading inserted (with effect in accordance with Sch. 24 para. 4(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 24 para. 4(1)
F2Words in Sch. 36 para. 49B(1) substituted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 34 para. 6(2)
F3Words in Sch. 36 para. 49B(2) substituted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 34 para. 6(3)
F4Sch. 36 para. 49B(3) omitted (10.6.2021) by virtue of Finance Act 2021 (c. 26), Sch. 34 para. 6(4)