6U.K.An appeal which relates to duty shall not be entertained under section 16 of this Act at any time if any return [F1for an accounting period to which the appeal relates] which the appellant is required by regulations made by virtue of section 38 of this Act to make has not at that time been made.
Textual Amendments
F1Words in Sch. 6 para. 6 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 209(2)