(a)in the case of a registered person, each period of three months ending on the dates notified to him by the Commissioners, whether by means of a certificate of registration issued by them or otherwise;
(b)in the case of a registrable person who is not registered, each quarter; or
(c)in the case of any registrable person, such other period in relation to which he is required by or under regulation 12 to make a return;
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