[F113(1)A person who is required to submit a special accounting return must, at the same time as he submits the return, pay to the Controller in sterling the amount referred to in paragraph 11(5) above in respect of the reporting period to which the return relates.U.K.
(2)A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations prescribe.]
Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4