(1) The form set out in Schedule J shall be completed and furnished to the Board within nine months of the end of the scheme year for the scheme year commencing on or after 1 January 2008 and for every scheme year thereafter by -

(a) the registered administrator, in relation to each scheme, apart from a death benefit only scheme, 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 scheme, the registered administrator appointed under section 55(1A), and

(c) where a scheme is established otherwise than under trust, the administrator of that scheme.

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