Section 43C(4)

The date specified in a notice under subsection (3) above may be earlier than the date on which the notice is given but shall not be earlier than— the first date on which, in the opinion of the Commissioners, the person was not eligible to be treated as a member of the group, or the date on which, in the opinion of the Commissioners, the person ceased to be eligible to be treated as a member of the group.

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