Regulation 11
In regulation 166(1), after the words “on his return”, there shall be added the following “for the prescribed accounting period in which he becomes entitled to make the claim or, subject to regulation 165A, any later return”.
In regulation 166(1), after the words “on his return”, there shall be added the following “for the prescribed accounting period in which he becomes entitled to make the claim or, subject to regulation 165A, any later return”.