SCHEDULES

SCHEDULE 38 Regulations for providing incentives for electronic communications

Withdrawal of entitlement

4

(1)

The regulations may make provision for the withdrawal of an incentive in specified circumstances.

(2)

If they do, they may make provision—

(a)

for giving notice of the withdrawal,

(b)

for an appeal, and

(c)

for the recovery of an amount not exceeding the value of the incentive.

(3)

The regulations may provide that specified enactments relating to assessments, appeals and recovery of tax are to apply, with such adaptations as may be specified, in relation to the withdrawal of an incentive.