4 Requirement to make returns
1 A relevant company shall for each of its accounting periods make, in accordance with these Regulations, returns to an officer of the Board of—
(a) amounts of any payments of interest on relevant gilt-edged securities made to it without deduction of tax, and
(b) amounts of tax for which it is to be accountable under these Regulations in respect of those payments.
2 A return required for the purposes of these Regulations may be combined with a return required for the purposes of Schedule 16.