Schedule 9ZF, Part 3, paragraph 18(2)

A person making a claim under any other provision of paragraph 31 of Schedule 9ZD, or paragraph 25 of Schedule 9ZE to the Act must— make that claim to the Commissioners, and provide to the Commissioners at the time of making the claim a statement in writing in English explaining how the claim is calculated.

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