[OT19200] PRT: appendices – deferral of PRT returns
The following paper was issued to UKOITC, BRINDEX and OTAC 19 May 1999. It provides guidance as to how OTO will operate the deferral of returns legislation in practice. The legislation was enacted in FA99.
This guidance is based on the assumption that the legislation to allow the Board to agree that returns made under Paragraphs 2 and 5 of Schedule 2 OTA 1975 may be deferred either for a specified time or indefinitely. The legislation also includes consequential measures to: