2(1)A self-certificate must—U.K.
(a)be in the prescribed form,
(b)contain the prescribed information, and
(c)include a declaration by the purchaser (or each of them) that the certificate is to the best of his knowledge correct and complete.
(2)In sub-paragraph (1) “prescribed” means prescribed by regulations made by the Inland Revenue.
(3)The regulations may make different provision for different kinds of self-certificate.