(1) In this section -
"tax reference number", in relation to a person, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section;
references to payments for services include references to payments in the nature of commission of any kind and references to payments in respect of expenses incurred in connection with rendering of services;
references to payments made include references to the giving of any valuable consideration, and the requirement imposed by subsection (5) to state the amount of a payment shall, in relation to any consideration given otherwise than in the form of money, be construed as a requirement to give particulars of the consideration.
(2) Every person carrying on a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of any kind specified in the notice made during the period so specified, being -
(a) payments made in the course o
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