Final statements
23. Any taxable person who ceases to be registered under Schedule 1 to the Act shall, unless another person has been registered with the registration number of and in substitution for him under regulation 6(3), submit to the Commissioners a final statement on either of the forms in Schedule 1 to these Regulations numbered 12 or 13 or both, as the case may require, and unless the Commissioners in any case otherwise allow or direct, any such statement shall contain—
(a)the information specified in paragraphs (3), (4) and (5) of regulation 22, or the full information required by the form numbered 13 in Schedule 1 to these Regulations or both, as the case may require, and
(b)a declaration signed by him that the statement is true and complete,
and the statement shall be submitted no later than 42 days after the date with effect from which his registration has been cancelled.