11(1)  Where, at the end of a tax year, a unit trust scheme has the characteristics specified in regulation 4(3), the trustee of that scheme shall, within three months after the end of that year (“the relevant year”), provide to an officer of the Board, in a form authorised, or in the form provided, by the Board–

(a)the information concerning each participant in the scheme specified in paragraph (2) or, as the case may be, paragraph (3), and

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