Section 80(4ZB)

For the purposes of this section the cases where there is an erroneous voluntary disclosure are those cases where— a person discloses to the Commissioners that he has not brought into account for a prescribed accounting period (whenever ended) an amount of output tax due for the period; the disclosure is made in a later prescribed accounting period (whenever ended); and some or all of the amount is not output tax due.

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