Schedule 9ZA, Part 11, paragraph 73(1)

Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be— of statements containing such particulars of transactions in which the taxable persons are concerned and to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be so specified. specified in the regulations, or specified by the Commissioners in accordance with the regulations,

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Source: legislation.gov.uk · retrieved 2026-07-28