Specified dateU.K.
190.—(1) For the purposes of Chapters 3 and 4, the Board of Inland Revenue may announce each tax year a date (“the specified date”) for the following tax year.
(2) Any announcement must be made by means of a direction no later than 30th November in a tax year.
(3) The specified date for a tax year applies in respect of specified payments due to be made in respect of that year and specified information required to be delivered in respect of that year.