Finance Act 2010
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Returns and payment by natural gas suppliers. |
70.— (1) For the purposes of section 68 , a supplier shall within one month of the end of an accounting period, in respect of the natural gas supplied in that accounting period, furnish to an officer a return in such form as the Commissioners may require showing— | |
(a) the quantity of natural gas supplied, and | ||
(b) in respect of each of the reliefs under section 71 , the quantity that qualified for such relief. | ||
(2) The supplier shall, in accordance with the return under subsection (1) and by the time that return is due, pay the amount of tax due in respect of the accounting period concerned. |