xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
43. Any document submitted to the TRA is deemed to have been submitted on the earlier of —
(a)the first working day after the day on which it is received by the TRA; or
(b)the day on which the TRA issues an acknowledgement of receipt.
Commencement Information
I1Reg. 43 in force at 6.3.2019, see reg. 1(2)