Requirement to inform Her Majesty’s Revenue and Customs of a paragraph 14(4) event
This section has no associated Explanatory Memorandum
9. Where Her Majesty’s Revenue and Customs have issued a certificate the individual must—
(a)inform Her Majesty’s Revenue and Customs when a paragraph 14(4) event occurs, and
(b)provide that information before the end of the period of 90 days beginning with the day on which the event occurred.