10U.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. 3 para. 10 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 10(a)
F2Words in Sch. 3 para. 10 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 10(b)