Schedule 9ZE, Part 4, paragraph 27(5)

The Commissioners may by regulations specify— the latest time by which, and the form and manner in which, a claim or other notice under sub-paragraph (2)(b) must be given; the latest time by which, and the form in which, a payment under sub-paragraph (3) must be made in a case within sub-paragraph (2)(b).

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