# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.