1(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision about—U.K.
(a)the form and content of a return;
(b)the method of delivering a return.
(2)Regulations under sub-paragraph (1) may make different provision for different purposes.
(3)Every return must include a declaration by the person making it to the effect that the return is correct and complete to the best of the person's knowledge.
(4)A return is treated as containing any information provided by the person making the return for the purpose of completing the return.