Statute
Section 263 — Finance Act 2014: Duty to notify HMRC of address
Text of the provision Official document
Duty to notify HMRC of address 263 If, on the last day of a calendar quarter, a monitoring notice has effect in relation to a person (“the monitored promoter”) the monitored promoter must within 30 days of the end of the calendar quarter inform an authorised officer of its current address.
Official source: legislation.gov.uk
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