F1 PART   3A Deduction Orders

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Amendments (Textual)

CHAPTER 3Lump Sum Deduction Orders

Meaning of “the relevant time”25W

For the purposes of the meaning of “the relevant time” in section 32H(6) of the Act the prescribed circumstances are that—

a

unless to paragraph (b) applies, 6 months have passed beginning on the day the order under section 32F of the Act was served on the deposit-taker; or

b

where an appeal is brought by virtue of regulation 25AB(1)(d), 1 month has passed beginning on—

i

the day proceedings on the appeal (including any further appeal) concluded, or

ii

the end of any period during which a further appeal may ordinarily be brought,

whichever is the later.