(1) For the purposes of section 59, a supplier shall, before the end of the month following an accounting period, deliver to an officer a return in such form as the Commissioners may require, of -
(a) the units supplied during such accounting period for business use and non-business use,
(b) in respect of the reliefs under section 63, the number of such units that have been deemed by the supplier to have qualified for relief under each paragraph of subsection (1) of that section.
(1A) Any supplier that is not established in the State shall make such arrangements with the Commissioners as the Commissioners may require for the payment of the tax and accounting for it, and those arrangements shall include the appointment of a competent person in the State to give effect to them.
(2) For the purposes of subsection (1), the supplier shall, in accordance with prescribed criteria, deem whether a supply is taxable at a rate set down in Schedule 2 or is relieved from tax under section 63.
(3) T
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