(1) Subject to this Regulation, every specified person who makes a relevant payment in respect of an investment shall, as respects the tax year 2011 and each subsequent tax year, make and deliver to the appropriate Revenue officer, within the time specified in Regulation 5, a return of the aggregate of all such relevant payments in respect of that investment made in the tax year concerned by that specified person.
(2) The return referred to in paragraph (1) shall include -
(a) as respects the specified person, the details set out in paragraph (3),
(b) as respects each payee to whom the specified person makes a relevant payment, the details set out in paragraph (4), and
(c) as respects the relevant payment, or the aggregate of the relevant payments, made by the specified person to the payee, the details set out in paragraph (5).
(3) The details relating to the specified person are -
(a) the specified person’s name,
(b) the address of the specified person’s registered office, and
…