Determination of unpaid tax and appeal against determination
This section has no associated Explanatory Memorandum
32. In regulation 80(1) and (4)(a) (determination of unpaid tax and appeal against determination)(1) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”.
(1)
Regulation 80 has been relevantly amended by regulation 38 of S.I. 2012/822.