6.—(1) Every return referred to in article 5(1), (2), (4), (7) and (8) must state with respect to each person required to be included in that return the particulars specified in items 1 to 23 of Schedule 2 except that—
(a)in the case of a visitor, the return which falls to be made in accordance with article 5(1) or (2) need state only the particulars specified in items 3, 4, 5, 32 and 33 of Schedule 2;
(b)in the case of a person who makes an individual return in accordance with article 5(4), the return which falls to be made in accordance with article 5(2) need state, with respect to that person, only the particulars specified in items 1 to 3 of Schedule 2;
(c)in the case of a person in full-time education who has a term-time address which differs from the address to which the return which falls to be made in accordance with article 5(1) or (2) relates, that return need state, with respect to that person, only the particulars specified in items 1 to 7 of Schedule 2; and
(d)in the case of any return referred to in article 5(4), (7) or (8) the particulars specified in items 1 and 2 of Schedule 2 need not be stated.
(2) Every return made in accordance with article 5(1) or (2) must state also the particulars specified in items 24 to 31 of Schedule 2.
(3) Every return made in accordance with article 5(4) must state also the particulars specified in item 34 of Schedule 2.
(4) Every return made in accordance with article 5(7) must state also the particulars specified in item 35 of Schedule 2.
(5) Every return referred to in article 5(5) need state only the particulars specified in items 3, 4, 5, 24, 25, 26, 29, 32 and 33 of Schedule 2.
(6) Every return referred to in article 5(6) must state the particulars specified in Schedule 3.