Paragraph 2

(1)

A chargeable person shall submit a return for every return period in accordance with this paragraph for any chargeable financial year in relation to which he has been served with a demand notice issued with respect to a collective community charge.

(2)

Each return is to state every amount that is or is to become payable by way of contribution under section 9 of the Act for each day falling within the return period, and is to be submitted to the charging authority which issued the demand notice.

(3)

For a demand notice which is issued before or in April in the relevant year, each month in the year is a return period.

(4)

For a demand notice which is issued after April in the relevant year but during that year–

(a)

the first return period is to be the period up to the end of the month preceding that in which the notice was issued, and

(b)

every month in the year after the first return period is itself to be a return period.

(5)

For a demand notice which is issued after the relevant year, the return period is to be the relevant year.

(6)

Returns relating to a return period for a chargeable financial year are to be submitted within 14 days of the day of service of the demand notice or of the expiry of the return period, whichever is the later.