Returns—supplementary provisionsU.K.
14.—(1) A person who is not required by regulation 13(3) above to furnish returns to the Commissioners shall furnish returns in accordance with paragraph (2) below.
(2) In any case to which paragraph (1) above applies every person from whom any excise duty is due shall at or before the excise duty point furnish a return to the Commissioners showing the amounts that he is liable to pay to them as excise duty.
(3) Subject to paragraph (4) below, any return required to be furnished in accordance with these Regulations shall be made on a form issued by the Commissioners.
(4) If, for any reason, the person liable to furnish a return has not been issued with a form he shall make his return in the form specified in a notice published by the Commissioners and not withdrawn by a further notice.
(5) Any return required to be furnished in accordance with these Regulations shall be furnished to the Commissioners at the address printed on the form issued by the Commissioners or, as the case may require, shown on the form specified in the notice published by the Commissioners.
(6) Every person required to furnish a return in accordance with these Regulations shall ensure that the information contained in that return is true and complete.
Commencement Information
I1Reg. 14 in force at 1.4.2000, see reg. 1