(1)A return under this Part must—
(a)be in the form specified by Revenue Scotland,
(b)contain information specified by Revenue Scotland, and
(c)be made in a manner specified by Revenue Scotland.
(2)Revenue Scotland may specify different forms, information and manners of return 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.
(4)Subsections (1) and (2) are subject to any different provision made in or under this Part.