No versions valid at: 19/03/1991
Point in time view as at 19/03/1991. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 1991, Paragraph 16.
Valid from 25/07/1991
16(1)Nothing in paragraph 13, 14 or 15 above shall require information to be contained in the return concerned to the extent that—
(a)before the expiry of the period concerned the information has been provided to the Board by any person in pursuance of the paragraph concerned or of any other provision, or
(b)after the expiry of the period concerned the information falls to be provided to the Board by any person in pursuance of any provision other than the paragraph concerned.
(2)Nothing in paragraph 13, 14 or 15 above shall require a return to be delivered if—
(a)before the expiry of the period concerned all the information concerned has been provided to the Board by any person in pursuance of the paragraph concerned or of any other provision, or
(b)after the expiry of the period concerned all the information concerned falls to be provided to the Board by any person in pursuance of any provision other than the paragraph concerned.
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