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10.—(1) The Commissioners may refuse in full or in part an application under regulation 8(1), 8(2), 9(1) or 9(4) if it appears to them necessary to do so for the protection of the revenue.
(2) A person who has made an application or notification to the Commissioners under this Part must notify them immediately should any information contained in or provided in connection with that application or notification be or become inaccurate.
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