Schedule 9ZD, Part 5, paragraph 35

Where a person corrects a non-UK return in a way that constitutes telling the tax authorities for the administering member State about— the person is regarded as telling HMRC about that for the purposes of paragraph 9 of Schedule 24 to the Finance Act 2007. an inaccuracy in the return, a supply of false information, or a withholding of information,

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