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Part 4SReturns and payment

Chapter 2SReturns

25InterpretationS

(1)References in this Act to the making of returns are to the making of returns that comply with the requirements of this Part.

(2)References in this Part to the relevant period are to the period mentioned in section 26(4).

Commencement Information

I1S. 25 not in force at Royal Assent, see s. 79(2)

I2S. 25 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2