Related Commentary  Related HMRC Manuals

81B(1)  This section applies to the declaration mentioned in paragraph 1(1)(c) of Schedule 10 (declaration that return is correct and complete).

81B(2)  The requirement that an individual make such a declaration (alone or jointly with others) is treated as met if a declaration to that effect is made by a person authorised to act on behalf of that individual in relation to the matters to which the return or certificate relates.

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