Related Commentary  

421JA(1)  This section applies in relation to a person who is (or has been) a responsible person (see section 421L) in relation to reportable events (see section 421K).

421JA(2)  The person must give to Her Majestyʼs Revenue and Customs (“HMRC”) a return for each tax year falling (wholly or partly) in the personʼs reportable event period.

421JA(3)  The personʼs “reportable event period” is the period–

(a)beginning when the first reportable event occurs in relation to which the person is a responsible person, and

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