No versions valid at: 01/03/2024
Point in time view as at 01/03/2024. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Interpretation.
Valid from 06/04/2024
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.
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