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Regulation 9 Returns

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Subject to paragraph (2) below, every operator who is liable to be registered and every registered operator shall, not later than the twenty–second day following the end of each accounting period, furnish to the Commissioners a return on the form set out in Schedule 3.

(2)

Where the last day for furnishing a return would (if determined in accordance with paragraph (1) above) fall on a day which is not a business day the return shall be furnished not later than the last business day before that day.

(3)

Returns shall be furnished to the Commissioners at such place as, in accordance with section 38(1)(b) of the Act, they have specified.