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12.—(1) An RP must provide the Commissioners with the return required in accordance with paragraph 18 of the Schedule (an “MGD return”) by the thirtieth day following the end of every accounting period.
(2) An MGD return must be made in the manner prescribed.
(3) The Commissioners may require the RP to provide the information (or any part of the information) listed in Schedule 2 in the return.
(4) The Commissioners may require the RP to make a declaration that the information provided in the MGD return is true and complete.
(5) If the thirtieth day following the end of an accounting period is not a business day, an MGD return must be furnished by the last business day before that day.
(6) The Commissioners may modify or dispense with any particular requirement under this regulation where it appears to them to be reasonable to do so in an individual case.
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