(1) an amount1 is payable by the prescribed person2 in respect of a quarter;
(2) a repayment of tax is due3; or
(3) the Commissioners have issued a notice to the prescribed person requiring a return to be made in respect of that quarter,
the prescribed person must, within 30 days after the end of the quarter, make a return to the Commissioners, in such form as they may prescribe4. Payment of any amount due must be made within the same time limit5. If it appears to the Commissioners that there is an amount which ought to have been,
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