14A(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 regulation 3A or 4A (whether errors of principle, arithmetical mistakes or otherwise).

14A(2)  The person may require the Revenue and Customs to give notice of their decision to refuse to confirm the validity of the notification.

14A(3)  If the Revenue and Customs give notice of their decision to refuse to confirm the validity of the notification, the person may appeal.

14A(4)  [Omitted by SI 2009/56, art. 3(2) and Sch. 2, para. 151(3).]

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