Paragraph 6
United Kingdom
An appeal which relates to duty shall not be entertained under section 16 of this Act at any time if any return F1for an accounting period to which the appeal relates which the appellant is required by regulations made by virtue of section 38 of this Act to make has not at that time been made.
Annotations
Textual amendments
- F1
Words in Sch. 6 para. 6 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 209(2)