Finance Act 2021

Regulations about applications and notificationsU.K.

12(1)The Commissioners may by regulations make provision about—U.K.

(a)the timing of applications under this Schedule (including conferring power on the Commissioners to extend the time for making such applications);

(b)the form and manner of such applications;

(c)the information and particulars to be contained in or provided in connection with such applications.

(2)The Commissioners may also by regulations make provision requiring a person who has made an application under this Schedule to notify the Commissioners if any of the information contained in or provided in connection with the application is or becomes inaccurate.

(3)Sub-paragraph (1) applies in relation to notifications by the Commissioners under this Schedule as it applies in relation to applications under this Schedule.

Commencement Information

I1Sch. 13 para. 12 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2Sch. 13 para. 12 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4