Finance Act 2024
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Returns and payment by e-liquid product suppliers | ||
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61. For the purposes of section 59 , a supplier shall— | ||
(a) within one month after the end of an accounting period, in respect of the e-liquids products supplied in that accounting period, furnish to an officer a return in such form as the Commissioners may require showing the quantity of e-liquid product supplied by the supplier in that period and including such particulars as the Commissioners may prescribe, and | ||
(b) pay, in accordance with the return under paragraph (a), and by the time that that return is due, the amount of tax due in respect of the accounting period concerned. |