(1) A qualifying fund manager shall, within 14 days of the end of the month in which a distribution is made out of the residue of an approved retirement fund, make a return to the Collector-General which shall contain details of -
(a) the name and address of the person in whose name the approved retirement fund is or was held,
(b) the tax reference number of that person,
(c) the name and address of the person to whom the distribution was made,
(d) the amount of the distribution, and
(e) the tax which the qualifying fund manager is required to account for in relation to that distribution (hereafter in this section referred to as "the appropriate tax").
(2) The appropriate tax in relation to a distribution which is required to be included in a return shall be due at the time by which the return is to be made and shall be paid by the qualifying fund manager to the Collector-General, and the appropriate tax so due shall be payable by the qualifying fund manager without the making of an ass
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