Paragraph 1
(1)
The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision about—
(a)
the form and content of a return;
(b)
the method of delivering a return.
(2)
Regulations under sub-paragraph (1) may make different provision for different purposes.
(3)
Every return must include a declaration by the person making it to the effect that the return is correct and complete to the best of the person's knowledge.
(4)
A return is treated as containing any information provided by the person making the return for the purpose of completing the return.