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Regulation 14 Returns

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Every registered promoter shall, not later than the fifteenth day of the month next following the end of every accounting period furnish to the Commissioners a return in such form as they may approve containing the particulars specified in Schedule 5; provided that where the last day for furnishing a return would (if determined in accordance with the foregoing provisions) fall on a day which is not a business day the return shall be furnished not later than the last business day before that day.

(2)

Returns shall be furnished to the Commissioners at such place as in accordance with section 116 of the 1979 Act, they have directed.