Refusal by HMRC to accept notice U.K.

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

I1 Reg. 6 in force at 12.8.2013, see reg. 1