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Regulation 3 ATED returns

Original text. Later amendments are not shown.

(1)

A return must be made in the manner prescribed.

(2)

The return may require the chargeable person to provide the information (or any part of the information) listed in the Schedule.

(3)

The Commissioners may modify or dispense with any particular requirement under this regulation where it appears to them to be reasonable to do so in an individual case.