Schedule 9ZA, Part 8, paragraph 40(1)

A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability— in the case of a liability under sub-paragraph (1) of paragraph 38, within 30 days of the end of the month when the person becomes so liable, and in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.

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