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- Original (As enacted)
This is the original version (as it was originally enacted).
(1)This section applies—
(a)in relation to the first accounting period of a group in respect of which the threshold conditions are met, and
(b)where a direction under section 56 has been given in respect of a group, in relation to the first relevant accounting period in respect of which the threshold conditions are met.
In paragraph (b) “relevant accounting period” means the accounting period specified in the direction or any subsequent accounting period.
(2)The responsible member must provide specified information to HMRC.
(3)The information must be provided in the specified way.
(4)The information must be provided before the end of the period of 90 days from the end of the accounting period.
(5)In subsections (2) and (3) “specified” means specified in a notice published by HMRC.
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