PART 2Revenue collection contracts

Transfer schemes

27Modification of transfer schemes

(1)The Secretary of State may modify a transfer scheme made under section 26, subject to subsection (2).

(2)If a transfer under the scheme has taken effect, any modification under subsection (1) that relates to the transfer may be made only with the agreement of the transferor or transferee affected by the modification (or, where both the transferor and transferee are affected, with the agreement of both of them).

(3)A modification takes effect from such date as the Secretary of State may specify (which may be the date when the original scheme came into effect).