6(1)The Commissioners may only refuse an application under paragraph 5(1)(a) or (1)(b) if they consider it necessary to refuse the application for the protection of the revenue.U.K.
(2)The Commissioners may only refuse an application under paragraph 5(1)(c) or (1)(d) if—
(a)the case does not fall within paragraph 8, and
(b)they consider it necessary to refuse the application for the protection of the revenue.
Commencement Information
I1Sch. 13 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 13 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4