FHDDS35400 - Approval, revoking the approval and variations: variations to the approval

(Finance Act (No.2) 2017, section 49(4))

HMRC can, with reasonable cause, vary the terms of an approval. Refer to the guidance at FHDDS31620 for information on attaching a new condition or restriction.

1. FHDDS35410

   variations - policy: notifying the approved person
2. FHDDS35420

   variations - policy: date of variation to approval