Sch 2 para 8
(1) Treasury regulations may— (a) specify benefit entitlement conditions other than those for the time being specified in paragraphs 5 and 6; (b) make provision about deciding whether an individual is an eligible person. (2) Regulations under sub-paragraph (1)(a) may (in particular) frame a benefit entitlement condition by reference to having a notice of eligibility issued by HMRC and, in that event, the regulations may make provision— (a) requiring HMRC to issue such notices; (b) about the effect of such notices; (c) about the duration, expiry or withdrawal of such notices; (d) otherwise in connection with such notices.