Schedule 10, Part 1, paragraph 25(7)

The Commissioners may specify an earlier day or time only if— the taxpayer has purported to give a notification of the revocation of the option, the conditions specified in the public notice are not, in the event, met in relation to the option, and the Commissioners consider that the grounds on which those conditions are not so met are insignificant.

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Source: legislation.gov.uk · retrieved 2026-07-28