Section 32(4)

The Certification Officer may, if in any particular case he considers it appropriate to do so— direct that the period for which a return is to be sent to him shall be a period other than the calendar year last preceding the date on which the return is sent; direct that the date before which a return is to be sent to him shall be such date (whether before or after 1st June) as may be specified in the direction.

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Source: legislation.gov.uk · retrieved 2026-09-04