IFM14330 | Taxation of investment trusts: process and effects of entry into the investment trust regime: withdrawal of application (regulation 9 of SI 2011/2999)

An application may be withdrawn at any time during a period –

• beginning with the day on which the application is made; and

• ending on the expiry of a period of 28 days from the day on which HMRC give notice accepting the application under regulation 10.