Related Commentary  Related Cases

4(1)  This regulation applies in the case of an individual to whom paragraph 12(1) of Schedule 36 has applied at all times on and after 6th April 2006.

4(2)  The individual may give notice of intention to rely on paragraph 12 of Schedule 36 (“paragraph 12”).

4(3)  If the individual intends to rely on paragraph 12, the individual must give a notification to the Revenue and Customs on or before the closing date.

4(4)  For the purposes of this regulation the closing date is 5th April 2009.

4(5)  Paragraph (6) applies if–

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