39(1)If [F1the tribunal makes a determination] under paragraph 38, HMRC must notify the data-holder.U.K.
(2)The notification must specify the [F2new maximum amount and the day from which it applies].
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in Sch. 23 para. 39(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(a)
F2Words in Sch. 23 para. 39(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(b)
F3Sch. 23 para. 39(3) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 177(3)(c)