There are currently no known outstanding effects for the Finance Act 2021, Paragraph 2.
2(1)This paragraph applies for the interpretation of this Schedule.U.K.
(2)“Return” means any return, statement, account or other document specified in the third column of the Table in paragraph 1.
(3)Any reference to making a return includes a reference to filing, delivering or submitting a return.
(4)“Due date”, in relation to a return, means the date by which it is required to be made.
(5)“HMRC” means Her Majesty's Revenue and Customs.
Commencement Information
I1Sch. 25 para. 2 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
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