Schedule 9ZD, Part 2, paragraph 8(2)

That information, and any information P is required to give under Article 57h of the Implementing Regulation (notification of certain changes), must be communicated by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.

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