CHAPTER 77 – DIRECT TAXATION
NOTES TO PART 10 – HMRC CORRESPONDENCE, CLAIMS AND PROOFS OF DEBT
1. Commissioners for Revenue and Customs Act 2005 section 18
2. Insolvency Act 1986 Section 369
3. VAT Regulations 1995 Regulation 9
6. Insolvency Rules 1986 rule 4.73(5) or rule 6.96(4)
7. Insolvency Rules 1986 rule 4.70 or rule 6.94