(1) This section shall apply for the purpose of regulating the time and manner in which advance corporation tax shall be accounted for and paid.
(2) A company shall make for each of its accounting periods in accordance with this section a return to the inspector of the distributions made and distributions received by the company in that period and of the advance corporation tax (if any) payable by the company in respect of the distributions made by it.
(3) A return for any period for which a return is required to be made under this section shall be made within 9 months from the end of that period.
(4) A return under this section need not be made by a company for an accounting period in which it has not made a distribution.
(a) The return made by a company for an accounting period shall show -
(i) the amount of the distributions made by the company in the period and the amount of the tax credits in respect of those distributions,
(ii) the amount (if any) of the distributions re