Part 5Advance pricing agreements
225Modification and revocation of agreement
1
Subsection (2) applies if an advance pricing agreement provides for the modification, or revocation, of the agreement—
a
by the Commissioners, or
b
by an officer.
2
The agreement may provide for the modification or revocation to take effect as from such time as the Commissioners or officer may determine.
3
A time determined under subsection (2) may be (but need not be) a time before the modification is made or the agreement is revoked.