2(1)The senior accounting officer of a qualifying company must provide the Commissioners with a certificate for each financial year of the company.U.K.
(2)The certificate must—
(a)state whether the company had appropriate tax accounting arrangements throughout the financial year, and
(b)if it did not, give an explanation of the respects in which the accounting arrangements of the company were not appropriate tax accounting arrangements.
(3)The certificate must be provided—
(a)by such means and in such form as is reasonably specified by an officer of Revenue and Customs, and
(b)not later than the end of the period for filing the company's accounts for the financial year (or such later time as an officer of Revenue and Customs may have allowed).
(4)A certificate may relate to more than one qualifying company.