Textual Amendments
F1Sch. 20A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 107(6), Sch. 33 para. 1
F2Sch. 20B: Sch. 20A renumbered as Sch. 20B (21.7.2009) by Finance Act 2009 (c. 10), Sch. 45 para. 3(1)
6(1)The Commissioners may cancel an election if, within 3 years of their giving notice under paragraph 3, it appears to them that—U.K.
(a)information that the responsible person gave the Commissioners in connection with the election was inaccurate or incomplete at the time it was given, and
(b)if the information had not been inaccurate or incomplete, the Commissioners would not have made the decision that they made under paragraph 2.
(2)For the purposes of sub-paragraph (1) it does not matter whether or not the Commissioners required the information to be given.
7(1)If the Commissioners cancel an election, they must give notice of the cancellation—U.K.
(a)to the person who made the election, or
(b)if it is impracticable to give notice to that person, to a person who is a participator at the time the election is cancelled, or
(c)if it is impracticable to give notice to any such person, to a person who is a former participator at the time the election is cancelled;
but the Commissioners are not required to give notice to a person falling within paragraph (c) if it would be impracticable to give notice to any such person.
(2)Within one month of being given notice by the Commissioners under sub-paragraph (1), the person must give copies of the notice to each person who is a participator, or a former participator, at the time the Commissioners' notice is given.
(3)But that person is not required to give notice to any person to whom it would be impracticable to give notice.]