In paragraph (1) of regulation 8 after sub-paragraph (e) there shall be inserted the following–“• ; or(a) an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon; or(b) an authorised person has not, in relation to any assessment made either under Schedule 7 to the Act or under section 21 of the Finance Act 1985, paid to the Commissioners all such sums shown as due thereon”
Contains public sector information licensed under the Open Government Licence v3.0.