# Finance Act 1994, Paragraph 6

Extent: E+W+S+N.I.

An appeal which relates to duty shall not be entertained under section 16 of this Act at any time if any return for 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.

---
Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/6/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-6/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.