Related Commentary  Related CasesRelated HMRC Manuals

54(1)  The Commissioners may, in accordance with such provision as may be contained in regulations made by them, certify for the purposes of this section any person who satisfies them–

(a)that he is carrying on a business involving one or more designated activities;

(b)that he is of such a description and has complied with such requirements as may be prescribed; and

(c)where an earlier certification of that person has been cancelled, that more than the prescribed period has elapsed since the cancellation or that such other conditions as may be prescribed are satisfied.

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