Schedule 9ZF, Part 3, paragraph 16(2)

Regulation 165 (interpretation of Part 19) has effect as if— in the definition of “claim”, after “regulations 166” there were inserted “ or 166A ”; in the definition of “return”, after “regulation 25” there were inserted “but “relevant non-UK return” has the meaning given by paragraph 22(3) of Schedule 9ZD to the Act and “relevant special scheme return” has the meaning given by paragraph 16(3) of Schedule 9ZE to the Act”; at the appropriate place there were inserted— “tax period” has the meaning given by paragraph 38 of Schedule 9ZD or paragraph 43 of Schedule 9ZE (as the case may be) to the Act

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