Quarterly tax periods
This section has no associated Explanatory Memorandum
28. In regulation 70(3) (quarterly tax periods)(1) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”.
(1)
Regulation 70(3) has been amended by regulation 3 of S.I. 2010/2496 and regulations 31and 63 of S.I. 2012/822.