Deemed serviceU.K.
This section has no associated Explanatory Memorandum
14. Any document submitted to the TRA is deemed to have been submitted on the earlier of—
(a)the first working day after the day on which it is received by the TRA; or
(b)the day on which the TRA issues an acknowledgement of receipt.
Commencement Information
I1Reg. 14 in force at 6.3.2019 with effect in accordance with reg. 1(3)-(8), see reg. 1(2)