3.—(1) Subject to paragraph (2), an individual may rely on paragraph 14 if—
(a)the individual has given a paragraph 14 notice to Her Majesty’s Revenue and Customs, and
(b)Her Majesty’s Revenue and Customs have accepted that notice by issuing a certificate to the individual.
(2) An individual may not rely on paragraph 14 if—
(a)Her Majesty’s Revenue and Customs have refused to accept a paragraph 14 notice in accordance with regulation 6,
(b)Her Majesty’s Revenue and Customs have revoked the certificate in accordance with regulation 11, or
(c)a paragraph 14(4) event has occurred.