Finance Act 2017

48Correction of the registerU.K.

(1)The Commissioners may by regulations make provision about the correction of entries in the register.

(2)Regulations under subsection (1) may make provision for requiring persons who are, or are liable to be, registered to notify the Commissioners of changes in circumstances which are relevant to the register.

Commencement Information

I1S. 48 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2

I2S. 48 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)