Returns under these Regulations shall be made not later than -

(a) subject to paragraph (b) -

(i) 15 September 2008 as respects returns made for the tax years 2005 and 2006,

(ii) 31 October 2008 as respects returns made for the tax year 2007, and

(iii) 31 March 2009 as respects returns made for the tax year 2008,

(b) 30 November 2009 as respects returns made by a person within the meaning of paragraph (b) of the definition of "bank" in Regulation 2(1) for the tax years 2005, 2006, 2007 and 2008, and

(c) as respects returns made for the tax year 2009 and each subsequent tax year, 31 March in the tax year immediately following the year for which the return is to be made.