Part 3 Reference Numbers etc
Finance Act 2016 (2016 c 24) | Legislation

Part 3 Reference Numbers etc

Issuing of reference numbers for fixed or individual protection 2016

14

(1)     An individual has a reference number for the purposes of paragraph 1(2), or for the purposes of paragraph 9(2), if a reference number—

(a)     has been issued by or on behalf of the Commissioners in respect of the individual for the purposes concerned, and

(b)     has not been withdrawn.

(2)     Such a reference number—

(a)     may include, or consist of, characters other than figures, and

(b)     may be issued only if a valid application for its issue is received by or on behalf of the Commissioners.

(3)     A valid application is an application—

(a)     made by or on behalf of the individual concerned,

(b)     made on or after 6 April 2016 [but before 6 April 2025],

(c)     made by means of a digital service provided for the purpose by or on behalf of the Commissioners, or by other means authorised in a particular case by an officer of Revenue and Customs,

(d)     containing—

(i)     the following details for the individual and, where the individual is not the applicant, also for the applicant: title, full name, full postal address and e-mail address,

(ii)

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