Reports to HMRC
This
adran has no associated
Memorandwm Esboniadol
11. In regulation 106 (reporting requirements), in paragraph (3)(a)(1), for the words after “impossible” to the end substitute “to provide audited accounts or unreasonable to expect them to be provided, and”.
(1)
Regulation 106(3) was inserted by S.I. 2011/1211.