Issue of certificate by HMRCU.K.
This
adran has no associated
Memorandwm Esboniadol
5.—(1) If HMRC accept the paragraph 1 notice, they must issue a certificate to the individual.
(2) The certificate must have a unique reference number.
Commencement Information
I1Reg. 5 in force at 12.8.2013, see reg. 1