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Signing of returns.
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17.—(1) A return or additional return required to be delivered under this Act shall be signed—
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(a) if the assessable person is an individual (other than a person to whom paragraph (b) applies), by the individual or his personal representative,
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(b) if the assessable person is a minor child or a person of unsound mind having a guardian or committee, by the guardian or committee, as the case may be,
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(c) if the assessable person is a discretionary trust, by the trustee of that trust,
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(d) if the assessable person is a private non-trading company, by the secretary of the company or the person who performs the duties of secretary, or
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(e) if it is delivered by any other person, by that person,
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and shall include a declaration by the person signing it that the return or additional return is, to the best of his knowledge, information and belief, correct and complete.
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(2) The Commissioners may require the declaration aforesaid to be made on oath.
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(3) The Commissioners may, if they so think fit, accept a return or an additional return under this Act that has not been signed in accordance with this section and such return or additional return, if so accepted, shall be deemed to be duly delivered to the Commissioners under this Act.
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