Section 66(1)

If, by the last day on which a person is required in accordance with regulations under this Act to submit a section 55A statement for any prescribed period to the Commissioners, the Commissioners have not received that statement, that person shall be regarded for the purposes of this section as being in default in relation to that statement until it is submitted.

← 66 · All articles · 2 →

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