(1) A person who carries out taxable operations must make a tax return to WRA in respect of each accounting period.
(2) The tax return must contain—
(a) an assessment of the amount of tax chargeable on the person in respect of the accounting period (see section 41), and
(b) either—
(i) a declaration by the person that the information contained in the return, and in any document that accompanies the return, is correct and complete to the best of the person's knowledge, or
(ii) if the person authorises an agent to complete the return on the person's behalf, a certification by the agent that the person has
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