(1) The Treasury may by regulations impose requirements on applicants under section 107.
(2) The court may not determine an application under that section if the applicant has failed to comply with a prescribed requirement.
(3) The regulations may, in particular, include provision—
(a) as to the persons to whom, and periods within which, notice of an application must be given;
(b) enabling the court to waive a requirement of the regulations in prescribed circumstances.
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