HCOTEG142100 | Traders accounts, records and returns: Duty deferment traders: Netting
From HM Revenue & Customs · Oils Technical Manual
See HCOTEG132290 in the ‘Central Accounting Points’ section of this guidance and Notice 179, section 12.
From HM Revenue & Customs · Oils Technical Manual
See HCOTEG132290 in the ‘Central Accounting Points’ section of this guidance and Notice 179, section 12.