35(1)  The Commissioners–

(a)may approve a body to carry out the functions prescribed by regulation 34(1) above;

(aa)may–

(i)at the time the body is approved, or

(ii)subsequently, by notice delivered to that body,

impose such conditions as they see fit;

(ab)may, by notice delivered to the body, vary or revoke any condition of the approval;

(b)[omitted by SI 1999/3270, reg. 9(b);]

(c)may revoke the approval;

(d)shall not approve a body without first revoking the approval for any other body with effect from a time earlier than that for which the new approval is to take effect;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.