14(1) This regulation applies if there is a dispute as to whether the Revenue and Customs are entitled to take the view that there are obvious errors or omissions in a notification given under one of the specified regulations (whether errors of principle, arithmetical mistakes or otherwise).
14(2) The individual may require the Revenue and Customs to give notice of their decision to refuse to issue a certificate.
14(3) If the Revenue and Customs give notice of their decision to refuse to issue a certificate, the individual may appeal.
14(4) [Omitted by SI 2009/56, art. 3(2) and Sch. 2, para. 150(3).]
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