SCHEDULES
F1SCHEDULE 3BF2Electronic, telecommunication and broadcasting services: non-union scheme
Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5
Part 2F3Non-union scheme: liability, returns, payment etc
Sch. 3B Pt. 2 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(8)
Further obligations with respect to special accounting returns
12
1
A special accounting return F4is to be made out in sterling.
2
Any conversion from one currency into another for the purposes of sub-paragraph (1) above shall be made by using the exchange rates published by the European Central Bank—
a
for the last day of the reporting period to which the special accounting return relates, or
b
if no such rate is published for that day, for the next day for which such a rate is published.
3
A special accounting return must be submitted to the F5Commissioners within the period of 20 days after the last day of the reporting period to which it relates.
4
A special accounting return must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4