Schedule 9ZE, Part 4, paragraph 29

Where a person corrects a special scheme 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 (reductions for disclosure). 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