Reports to HMRC11
In regulation 106 (reporting requirements), in paragraph (3)(a)7, for the words after “impossible” to the end substitute “to provide audited accounts or unreasonable to expect them to be provided, and”.
In regulation 106 (reporting requirements), in paragraph (3)(a)7, for the words after “impossible” to the end substitute “to provide audited accounts or unreasonable to expect them to be provided, and”.