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27.—(1) A statement of allocated exemptions which is not received by HMRC by the time specified (“the specified time”) in paragraph 31(2) of Schedule 15, shall be treated as if it were so received in one of the circumstances specified in paragraph (2).
(2) The specified circumstances are—
(a)the statement was submitted without unreasonable delay and this regulation has not applied in relation to any previous statement of allocated exemptions, or
(b)the statement was submitted as soon as possible but was not received by the specified time for exceptional reasons beyond the control of the reporting body.
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