PART 3Resolving a question in dispute

CHAPTER 2Resolving a question in dispute by mutual agreement

Dispute resolved by mutual agreement26.

(1)

This regulation applies where the Commissioners have reached a mutual agreement as a result of a mutual agreement procedure.

(2)

The Commissioners must, without delay, notify the complainant—

(a)

of what the resolution to the question in dispute is, and

(b)

of the effect of, and requirements set out in, paragraphs (4) and (5).

(3)

That notification must be made electronically or otherwise in writing.

(4)

If all of the conditions in paragraph (5) are met, the mutual agreement is to be treated as a decision of the Commissioners which must be given effect to by the Commissioners, without delay11.

(5)

The conditions are that the Commissioners are satisfied that—

(a)

the complainant accepts the mutual agreement as a binding decision,

(b)

the complainant renounces the right to any other remedy,

(c)

if the complainant has commenced proceedings in relation to such a remedy, the complainant has discontinued those proceedings and provided evidence of that to the Commissioners, and

(d)

where the complainant is not an individual who, or smaller undertaking which, is resident for tax purposes in the United Kingdom, the complainant has provided that evidence to each other competent authority concerned.

(6)

The evidence referred to in paragraph (5)(c) and (d) must be provided by the complainant to the Commissioners, and (as the case may be) each other competent authority concerned, within the period of 60 days beginning with the date on which the complainant received the notification mentioned in paragraph (2).

(7)

If the complainant contravenes paragraph (6)—

(a)

the Commissioners may make an application to the competent court in respect of that contravention, and

(b)

the competent court may order the complainant to comply with the requirements in that paragraph.