Regulation 9 Consistency with the relevant return and accuracy

Specified information provided under these regulations must be accurate.

Information is accurate if it is consistent with the analysis used to complete the relevant return, correctly reflects the matters to which it relates and does not contain any material error or omission.

Where the relevant return is a partnership return^f1, paragraph (1) applies to the specified information related to the calculation of profits and losses carried out in accordance with section 1259 of the CTA 2009.