(1)    The Board may make regulations about exemption notices under section 98(5).

(2)    The provision that may be made by the regulations includes provision for or in connection with any of the following—

(a)    enabling an exemption notice to be issued only on the request of a person of a prescribed description;

(b)    requiring a person requesting the issue of an exemption notice to certify that Conditions 1 to 3 in section 98 are satisfied and that section 104 (anti-avoidance) does not apply;

(c)    the information to be provided in the certificate;

(d)    the person to whom an exemption notice is to be given;

(e)    in a case where section 103 (special relationships) applies or may apply to a payment of interest, an exemption notice to specify the amount of the payment, or to specify the method to be used for determining the amount of the payment, in relation to which the notice has effect;

(f)    imposing a time limit for the issue of an exemption notice;

(g)    imposing notification requirements;

(h)    the cancellation of exemption notices by the Board;

(i)    exemption notices to become ineffective in prescribed circumstances;

(j)    the making of appeals (for example, against a refusal to grant, or the cancellation of, an exemption notice);

(k)    authorising, in cases where—

(i)    an exemption notice has been issued,

(ii)    tax has not been deducted from a payment of interest, and

(iii)    any of the Conditions in section 98 was not satisfied in the case of the payment,

the recovery of that tax by assessment or by deduction from subsequent payments.