Schedule 9ZF, Part 3, Part 27, paragraph 221(1)

A person making a claim under paragraph 31(1) of Schedule 9ZD, or paragraph 25(1) of Schedule 9ZE, to the Act must 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