Refusal by HMRC to accept noticeU.K.
This section has no associated Explanatory Memorandum
6.—(1) HMRC may refuse to accept the paragraph 1 notice if it does not satisfy the requirements in regulation 4.
(2) If HMRC refuse to accept the paragraph 1 notice the individual may require that HMRC provide reasons for the refusal.
Commencement Information
I1Reg. 6 in force at 12.8.2013, see reg. 1