5Duty to make returnsS
This section has no associated Explanatory Notes
(1)Section 26 of the 2024 Act (duty to make returns) is modified as follows.
(2)In subsection (3)(a), for the words from “section 5)” to the end of the paragraph substitute “section 5 or, as the case may be, section 6A) that become payable by the liable person during the period,”.
Commencement Information
I1S. 5 in force at 21.7.2026, see s. 16(2)(c)