Introductory Text
1.Citation, commencement and interpretation
2.In these Regulations— “HMRC” means Her Majesty’s Revenue and Customs;...
3.Reliance on paragraph 1
4.The paragraph 1 notice
5.Issue of certificate by HMRC
6.Refusal by HMRC to accept notice
7.Appeal against refusal to accept notice
8.Incorrect information given in, or in connection with, the paragraph 1 notice
9.Requirement to inform HMRC of a paragraph 1(3) event
10.Replacement of a certificate by HMRC
11.Revocation of a certificate by HMRC
12.Appeal against replacement or revocation of a certificate
13.Preservation of documents
Signature
Explanatory Note