17(1)Sub-paragraph (2) applies if, in the case of an individual, there is a protection-cessation event (see paragraphs 3 to 8) at a time when—U.K.
(a)the individual has a reference number for the purposes of paragraph 1(2),
(b)there is a pending application for a reference number for those purposes in respect of the individual, or
(c)an appeal under paragraph 16(2) or (3) is in progress in connection with withdrawal of a reference number issued for those purposes in respect of the individual.
(2)The individual—
(a)must notify the Commissioners of the event, and
(b)must do so—
(i)before the end of 90 days beginning with the day on which the individual could first reasonably be expected to have known that the event had occurred, and
(ii)by means of a digital service provided for the purpose by or on behalf of the Commissioners, or by other means authorised in a particular case by an officer of Revenue and Customs.
(3)For the purposes of this paragraph—
(a)an application is pending if—
(i)it has been made,
(ii)no reference number has been issued in response to the application, and
(iii)the applicant has not been notified that the application has been unsuccessful;
(b)an application is also pending if—
(i)it has been made,
(ii)it has been unsuccessful, and
(iii)an appeal under paragraph 16(1) is in progress against the decision on the application;
(c)an appeal under paragraph 16(1), (2) or (3) is in progress until one of the following happens—
(i)it, or any further appeal, is withdrawn, or
(ii)it and any further appeal brought have been determined, and there is no prospect of further appeal.