443. In general.

Prior to the abolition of contracting-out1 there was statutory provision for the making of regulations2 providing for the cancellation, variation and surrender of an existing contracting-out certificate3 and the grant of a new one, and for the refusal of a contracting-out certificate4. With the abolition of contracting-out, the need for such provisions largely ceased.

The Commissioners for Revenue and Customs nevertheless retain the power given by regulations to cancel or vary a contracting-out certificate with effect from a date before the second abolition date