Finance Act 2010
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Returns and payment by solid fuel suppliers. |
81.— (1) For the purposes of section 79 , a supplier shall within one month of the end of an accounting period, in respect of the solid fuel supplied in that accounting period, furnish to an officer a return in such form as the Commissioners may require showing— | |
(a) the quantity and description of that solid fuel, and | ||
(b) in respect of each of the reliefs under section 82 , the quantity of that solid fuel 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. |