[F131U.K.Where [F2an officer of Revenue and Customs] —
(a)[F3has] been requested to approve any alteration in a CSOP scheme that has been approved, and
(b)[F3has] decided whether or not to approve the alteration,
[F4the officer] must give notice of [F5the] decision to the scheme organiser.]
Textual Amendments
F1Sch. 4 para. 31 and crossheading substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 17(4)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 4 para. 31 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 123(c); S.I. 2005/1126, art. 2(2)(h)
F4Words in Sch. 4 para. 31 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(u); S.I. 2005/1126, art. 2(2)(h)
F5Word in Sch. 4 para. 31 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(g); S.I. 2005/1126, art. 2(2)(h)