Schedule 9ZA, Part 11, paragraph 73(3)

Sections 65 and 66 (inaccuracies in, or and failure to submit, section 55A statements) apply to any statement which is required to be submitted to the Commissioners in accordance with regulations under sub-paragraph (1) as they apply to a section 55A statement.

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