# Finance Act 2019, Paragraph 16


A return under this Schedule—
(a) must contain information of a description specified by an officer of Revenue and Customs (and different descriptions of information may be specified for different cases), and
(b) must include a declaration by the person making it that the return is, to the best of the person's knowledge, correct and complete.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.