(1) The form set out in Schedule I to these Regulations shall be completed and furnished to the Pensions Authority within nine months of the end of the trust RAC year for the trust RAC year commencing on or after 1 January 2008 and for every trust RAC year thereafter by -

(a) the registered administrator in relation to each trust RAC of which he, she or it is appointed as the sole registered administrator, or

(b) where more than one registered administrator has been appointed to a trust RAC, the registered administrator appointed under section 55(1A).

(2) The form referred to in sub-article (1) may be adapted for filing and use electronically.