4(1)The Commissioners may only refuse an application under paragraph 3 if—U.K.
(a)it appears to them that the application—
(i)has been made in respect of a body that is not an eligible body, or
(ii)specifies as the representative body a body that is not eligible to be the representative body, or
(b)they consider it necessary to refuse the application for the protection of the revenue.
(2)But the Commissioners may not refuse an application on the basis of sub-paragraph (1)(b) after the end of the period of 90 days beginning with the day on which the application is received by them.
Commencement Information
I1Sch. 13 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3