(1) A grouping whose official address is in the State shall, not later than 1st July in every year, make a return to the registrar in the form set out in the Second Schedule to these Regulations.
(2) Paragraph (1) shall also apply to a grouping which has a grouping establishment in the State.
(3) Nothing in this Regulation shall require a grouping to make a return before 1st July in a particular year if the date of registration in the State of such grouping or grouping establishment, as the case may be, under these Regulations was less than fifteen months before that date.