[81B Declaration by person authorised to act on behalf of individual]
Finance Act 2003 (2003 c 14) | Legislation

[81B  Declaration by person authorised to act on behalf of individual]

[(1)     This section applies to the declaration mentioned in paragraph 1(1)(c) of Schedule 10 . . . (declaration that return . . . is correct and complete).

(2)     The requirement that an individual

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