[106C Offence of failing to deliver return]
Taxes Management Act 1970 (1970 c 9) | Legislation

[106C  Offence of failing to deliver return]

[(1)     A person who is required by a notice under section 8 to make and deliver a return [given a notice to file under section 8] for a year of assessment commits an offence if—

(²¹)ÌýÌýÌýÌý the return

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