Finance Act 1994

[F153A Information required to keep register up to date.U.K.

(1)Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—

(a)are of changes in circumstances relating to the registrable person or any business carried on by him,

(b)appear to the Commissioners to be required for the purpose of keeping the register kept under section 53 [F2or 53AA] above up to date, and

(c)are of a prescribed description.

(2)Regulations may make provision—

(a)as to the time within which a notification is to be made;

(b)as to the form and manner in which a notification is to be made;

(c)requiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate.]

Textual Amendments

F1S. 53A inserted (1.5.1995) by 1995 c. 4, s. 34, Sch. 5, para. 4

F2Words in s. 53A inserted (19.3.1997) by 1997 c. 16, s. 27(2)