PART 4SCHEME OBLIGATIONS
Declaration of compliance29.
(1)
Where an operator of a scheme has any obligation in relation to—
during a relevant compliance period he shall provide a declaration of compliance to the appropriate authority on or before 1st June of the year that immediately follows the end of that compliance period.
(2)
A declaration of compliance shall—
(a)
be in writing;
(b)
include the information set out in Part 2 of Schedule 5; and
(c)
be accompanied by copies of all evidence notes acquired in respect of the relevant compliance period to which the declaration relates.
(3)
Where an operator of a scheme is under an obligation to provide a declaration of compliance under this regulation, that declaration shall be signed by—
(a)
where that operator of a scheme is an individual, that individual,
(b)
where that operator of a scheme is a partnership, a partner,
(c)
where that operator of a scheme is a body registered in the United Kingdom, a director of that body, and
(d)
where that operator of a scheme is a body that is not registered in the United Kingdom, the individual who has control or management of that body.