Article 6 Particulars to be stated in the returns

(1)

Every return referred to in paragraphs (1) to (5) of Article 5 shall state with respect to each person required to be included in that return the particulars specified in items 1–14 of Schedule 2 except that:–

(a)

in the case of any person who is a member of a naval, military or air force, the return shall not state the particulars specified at items 14(a) (i)–(iii) or (v) of Schedule 2 but shall state “Armed Forces” together with whether the person is a commissioned officer, and, if the force of which he is a member is not a United Kingdom force, the country of whose forces he is a member;

(b)

in the case of a person who in accordance with Article 5(3) makes a return with respect to himself, the return which falls to be made in accordance with paragraph (1) or (2) of Article 5 shall state, with respect to that person, only the particulars specified in items 1, 5 and 6 of Schedule 2;

(c)

in the case of any return referred to in paragraphs (3), (4) or (5) of Article 5 the particulars specified in item 6 of Schedule 2 shall not be stated.

(2)

Every return made in accordance with paragraphs (1) and (2) of Article 5 shall state also the particulars specified in items 15–19 of Schedule 2.

(3)

Every return referred to in paragraph (6) of Article 5 shall state:–

(a)

in the case of any premises mentioned in column (1) of Group II the particulars specified in item 1 of Schedule 3 with respect to all persons mentioned in column (2) of that Group, together with the particulars specified in items 2 and 3 of that Schedule;

(b)

in the case of any premises mentioned in column (1) of Group III or IV the particulars specified in item 1 of Schedule 3 with respect to all persons mentioned in column (2) of those Groups, together with the particulars specified in item 2 of that Schedule;

(c)

in the case of any vessel mentioned in column (1) of Group IV or V the particulars specified in item 1 of Schedule 3 with respect to all persons mentioned in column (2) of those Groups.

(4)

In Wales, every return referred to in paragraphs (1) to (5) of Article 5 shall state the additional particulars specified in item 20 of Schedule 2, except that in the case of a person who, in accordance with Article 5(3) makes a return with respect to himself, the return which falls to be made in accordance with paragraph (1) or (2) of Article 5 shall not include those additional particulars with respect to that person.

(5)

In Scotland:–

(a)

every return referred to in paragraphs (1) to (5) of Article 5 shall state the additional particulars specified in item 21 of Schedule 2, except that in the case of a person who, in accordance with Article 5(3) makes a return with respect to himself, the return which falls to be made in accordance with paragraph (1) or (2) of Article 5 shall not include those additional particulars with respect to that person; and

(b)

every return referred to in paragraphs (1) and (2) of Article 5 shall state the additional particulars specified in item 22 of Schedule 2.