11.—(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.