- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
25.—(1) In addition to the information otherwise required by these Regulations, a notice published, or a notification given—
(a)may contain such other information as the Secretary of State considers appropriate;
(b)may make different provision for different cases or for different purposes;
(c)may be amended to include additional or different information; and
(d)must be made in writing, which may include by electronic means and a requirement to notify is to be read accordingly.
(2) Where a notice is published, or a notification is given under these Regulations that notice or notification—
(a)may be published or provided in consolidated form with one or more other notices or notifications, as the Secretary of State considers appropriate; and
(b)may be revoked by a subsequent notice or notification.
(3) For the purpose of these Regulations—
(a)a notice is published by—
(i)posting electronically on https://www.gov.uk; and
(ii)making a hard copy available for inspection free of charge at the principal offices of HMRC(1); and
(b)a notification to a GSP country is given to such person or competent body as the Secretary of State considers appropriate in a particular case, by—
(i)posting electronically or by hard copy; and
(ii)using such address as the Secretary of State considers appropriate, taking account of an electronic or postal address that a GSP country has notified to the Secretary of State for a purpose under these Regulations.
HMRC principal offices are at 100 Parliament Street, London, SW1A 2BQ.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: