http://www.legislation.gov.uk/ukpga/2017/10/section/48Finance Act 2017An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-29Expert Participation2026-04-01 Part 2 481The Commissioners may by regulations make provision about the correction of entries in the register.2Regulations 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.S. 48 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2S. 48 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)