80(1) Where a Class 1A contribution is payable to the Board in accordance with regulation 71(1), 72(2) or 73(2), the employer shall render to them a return, not later than 6th July following the end of the year, showing
(a)such particulars as they may require for the identification of the employer;
(b)the year to which the return relates;
(c)the amounts which are general earnings in respect of which a Class 1A contribution is payable; and
(d)the amount of any Class 1A contribution payable in respect of that year.
80(1A) The employer must render the return required by paragraph (1)–
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