PART 3 Joint venture companies: allowance

11 Amendment of the notional allowance statement
1 B or the nominated company may by notice amend the notional allowance statement to amend the allocation of notional allowance.
2 The notice must—
(a) be made in writing to HMRC;
(b) be received by HMRC before whichever is the latest of—
(i) 12 months after date in regulation 10(2)(b)(i), and
(ii) the latest of the dates in regulation 10(2)(b)(ii) to (iv);
(c) be signed by the appropriate person in relation to B or the nominated company, as the case may be; and
(d) specify the amendment to the specification required by regulation 10(2)(f) and specify any increase or decrease in the notional allowance allocated.