24(1)  The Revenue and Customs may revoke or amend a certificate at any time if–

(a)after the certificate has been issued, the Revenue and Customs have reason to believe that any information given in the notification, given in connection with the notification, or given in the certificate, either was incorrect or has become incorrect, or

(b)after notice has been given to an individual under paragraph 1 of Schedule 36 to the Finance Act 2008, the individual does not reply to the notice within the time specified in the notice.

24(2)  If the Revenue and Customs revoke or amend a certificate, they must give notice to the individual of the revocation or amendment.

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