Preservation of documentsU.K.
This section has no associated Explanatory Memorandum
13.—(1) Where HMRC have issued a certificate the individual must preserve the certificate until no further benefit crystallisation event(1) can occur in relation to the individual.
(2) The requirement to preserve the certificate ceases where the certificate has been revoked.
Commencement Information
I1Reg. 13 in force at 12.8.2013, see reg. 1
(1)
Benefit crystallisation event is defined in section 216 of the Finance Act 2004.