If a person who has delivered an account1 discovers at any time that the account is defective in a material respect by reason of anything contained in or omitted from it he must, within six months of that time, deliver to the Commissioners for Her Majesty's Revenue and Customs a further account containing such information as may be necessary to remedy the defect
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234