14(1)  This regulation applies to a person (a “non-resident taxpayer” ) who–

(a)is or is required to be registered for the purposes of the levy, and

(b)is not resident in the United Kingdom.

14(2)  A person who meets this description must notify the Commissioners in writing of this fact.

14(3)  Such notification must be delivered to the Commissioners within 30 days starting from the day after the first day on which the person meets the description.

14(4)  The Commissioners may–

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