[236C Quarterly returns]
Finance Act 2014 (2014 c 26) | Legislation

[236C  Quarterly returns]

[(1)     A person subject to a stop notice must provide a return to HMRC containing the information described in subsection (4) for each relevant period.

(2)     The first relevant period is the 3 month period commencing on the day the stop notice was given to its recipient.

(3)     Each successive 3 month period that commences within the period of 3 years commencing on that day is a relevant period.

(4)     The information that must be contained in a return under subsection (1) is—

(a)     the number (which may be nil) of relevant clients

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