Part 4 Returns and quarterly updates

1. 8Obligation to use functional compatible software to deliver return
2. 9Obligation to give HMRC quarterly updates
3. 10Content of quarterly update
4. 11Calendar quarters election
5. 12Quarterly update periods and associated deadlines where no calendar quarters election has effect
6. 13Quarterly update periods and associated deadlines where calendar quarters election has effect
7. 14Final quarterly update period to end with digital termination date