Related Commentary  

11(1)  Not later than the 5th July following the end of an annual period, a prescribed person, other than a person specified in paragraph (3) below, shall make a return to the Board for that period–

(a)in respect of the non-resident or, if more than one, each non-resident separately, in respect of whose Schedule A business (or part thereof) he was a prescribed person at any time falling within that period, and

(b)containing the information specified in paragraph (4) below and the declaration specified in paragraph (5) below.

11(2)  A return under paragraph (1) above shall be in such form as the Board may prescribe.

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