PART 6 Deactivation of identifier codes

17 Discretion to deactivate identifier codes
For the purposes of Articles 15(4), 17(4) and 19(4) of the Commission Implementing Regulation, the Commissioners for Her Majesty's Revenue and Customs may exercise the discretion set out in those Articles.
Reg. 17 in force at 20.5.2019, see reg. 1(2)