Part 3Administration
Accounting for tax
F125AForm and content of returns
(1)
A return under this Act must—
(a)
be in the form specified by the Tax Authority,
(b)
contain such information specified by the Tax Authority, and
(c)
be made in such manner as specified by the Tax Authority.
(2)
The Tax Authority may specify different forms and information for different kinds of return.
(3)
A return is treated as containing any information provided by the person making it for the purpose of completing the return.