Contents of returns
3The return made by a company for any period shall show—
(a)the amount of any relevant payments made by the company in that period; and
(b)the income tax in respect of those payments for which the company is accountable.
3The return made by a company for any period shall show—
(a)the amount of any relevant payments made by the company in that period; and
(b)the income tax in respect of those payments for which the company is accountable.