9(1)Every person who is chargeable with the tax shall on or before 1st October 1981 deliver to the Board a return complying with the following provisions of this paragraph; and the Board may by notice in writing require any person who—
(a)has not given a notice under paragraph 8 above ; but
(b)in the opinion of the Board is or may be chargeable with the tax,
to deliver such a return to the Board within such time (not being less than thirty days) as may be specified in the notice.
(2)Subject to sub-paragraph (3) below, a return delivered under this paragraph by any person shall contain—
(a)a statement, in relation to each material time, of the charge able deposits held by him and of—
(i)any deposits excluded from the chargeable deposits by virtue of paragraph 3(2)(b), (c) or (d) above ;
(ii)any adjustment of the amount of the chargeable deposits made by virtue of paragraph 4 or 5 above ;
(b)a computation of the amount by reference to which he is chargeable with the tax, of the total tax chargeable by reference to that amount and of the respective amounts of the tax due and payable by him on or before each of the dates mentioned in paragraph 13(1) below ; and
(c)such particulars of the aggregate amounts of the different kinds of deposit held by him in his banking business at each material time as the Board may require for the purposes of the tax.
(3)In sub-paragraph (2)(c) above the reference to a person's banking business is—
(a)in the case of a person who is not resident in the United Kingdom for the purposes of income tax or corporation tax, to so much of his banking business as is carried on by his branch or branches situated in the United Kingdom ;
(b)in the case of a person who is so resident, to his banking business exclusive of so much of it as is carried on by any branch of his which is situated outside the United Kingdom.
(4)A return under this paragraph shall be in such form as the Board may prescribe and shall include a declaration that it is correct and complete.