Related Commentary  Related HMRC Manuals

54  Regulations may provide that a registrable person shall–

(a)account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;

(b)make, in relation to accounting periods, returns in such form as may be prescribed and at such times as may be so determined;

(c)pay tax at such times and in such manner as may be so determined.

Cross references

S. 73(3A): “registrable person”.

FA 2007, Sch. 24, para. 1(4): penalty for errors in an IPT return.

FA 2007, Sch. 24, para. 1(4): penalty for errors in a return under regulations made under s. 54.

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