Schedule 9ZD, Part 5, paragraph 31(7)

The reference in sub-paragraph (1) to a claim is to a claim made— by correcting, in accordance with Article 61 of the Implementing Regulation, the error in the non-UK return mentioned in sub-paragraph (1)(a), or (after the expiry of the period during which the non-UK return may be amended under Article 61) to the Commissioners.

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