Related Commentary  Related HMRC Manuals

256(1)  The Board may make regulations–

(a)dispensing with the delivery of accounts under section 216 above in such cases as may be specified in or determined under the regulations;

(aa)requiring persons who by virtue of regulations under paragraph (a) above are not required to deliver accounts under section 216 above to produce to the Board, in such manner as may be specified in or determined under the regulations, such information or documents as may be so specified or determined.

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