Replacement of a certificate by Her Majesty’s Revenue and Customs
This section has no associated Explanatory Memorandum
10.—(1) Her Majesty’s Revenue and Customs may issue a certificate, replacing the previous certificate, if they have reason to believe that information given in, or in connection with, the paragraph 14 notice was incorrect or has become incorrect.
(2) A certificate issued in accordance with regulation 10(1) must have a unique reference number.