Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) (c. 904)

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CHAPTER II U.K. EXCHANGE OF INFORMATION ON REQUEST

SECTION 2 U.K. Time limit for providing information

Article 12 U.K.

Where the requested authority is unable to respond to the request by the deadline, it shall inform the requesting authority in writing forthwith of the reasons for its failure to do so, and when it considers it would be likely to be able to respond.