56 Duty to file returns

Section 56 Duty to file returns

Finance Act 2020 (2020 c 14) | Legislation
Finance Act 2020 (2020 c 14) | Legislation

56  Duty to file returns

(1)     This section applies where the threshold conditions are met in relation to a group for an accounting period.

(2)     The responsible member must deliver a DST return—

(a)     for the accounting period, and

(b)     for

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