Schedule 9ZA, Part 8, paragraph 40(3)

In this paragraph “the relevant time“— in a case falling within sub-paragraph (1)(a), means the end of the month following the month at the end of which the liability arose, and in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.

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