Article 6 Particulars to be stated in the returns
Every return referred to in paragraphs (1), (3), (5), (6) and (7) of article 5 shall state with respect to each person required to be included in that return the particulars specified in items 1–18 of Schedule 2 except that—
in the case of a person who in accordance with paragraph (5) of article 5 makes a return with respect to himself, the return which falls to be made in accordance with paragraph (3) of article 5 shall state, with respect to that person, only the particulars specified in items 1 and 2 of Schedule 2;
in the case of a person in full-time education who has a term-time address which differs from the address to which the return which falls to be made in accordance with paragraph (1) or (3) of article 5 relates, that return shall state, with respect to that person, only the particulars specified in items 1–7 of Schedule 2; and
in the case of any return referred to in paragraph (5), (6) or (7) of article 5 the particulars specified in items 1 and 2 of Schedule 2 shall not be stated.
Every return made in accordance with paragraphs (1) and (3) of article 5 shall state also the particulars specified in items 19–27 of Schedule 2.
Every return made in accordance with paragraph (5) of article 5 shall state also the particulars specified in item 28 of Schedule 2.
Every return made in accordance with paragraph (6) of article 5 shall state also the particulars specified in item 29 of Schedule 2.
Every return referred to in paragraph (8) of article 5 shall state only the particulars specified in items 19–23 of Schedule 2.
Every return referred to in paragraph (9) of article 5 shall state the particulars specified in Schedule 3.
In Wales, every return referred to in paragraphs (1), (3), (5), (6) and (7) of article 5 shall state the additional particulars specified in item 30 of Schedule 2, except that in the case of a person who, in accordance with paragraph (5) of article 5 makes a return with respect to himself, the return which falls to be made in accordance with paragraph (3) of article 5 shall not include those additional particulars with respect to that person.