Any person who, on that person's own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the profits on which any income tax, corporation tax or capital gains tax is chargeable shall observe the rules and directions contained in Schedule 28 in so far as those rules and directions are respectively applicable.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2012 - onwards