Allocation, amendment of

Legislation/Regulatory – FA2009 Sch. 39, para. 3 ; FA87 Sch. 12, para. 1, 2

Appeals

Legislation/Regulatory – FA2009 Sch. 39, para. 3 ; FA87 Sch. 12, para. 3

Crude oil

Legislation/Regulatory – OTA75 s. 2(5B)-(5D) ; SI 2006/3312

Nomination

Legislation/Regulatory – FA87 s. 61(3)-(4B), Sch. 10, para. 12

Two or more fields, from

Legislation/Regulatory – FA2009 Sch. 39, para. 2 ; FA87 s. 63
HMRC Guidance – OT18570 ; OT19075