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CIL and zero rated liability notices

Ahsan Ghafoor, modifié il y a 27 jours.

CIL and zero rated liability notices

New Member Publications: 6 Date d'inscription: 20/05/24 Publications Récentes

In my experience, just a flag that when there is a 0 rated liability notice issued by the charging authority, regulation 67(1A) is engaged and if the zero rating has come about because of applying regulation 40, a commencement notice is not required to be submitted. Recent PINS 118 appeal decisions cover this point.