Link Report

(2) A company carrying on petroleum activities under a specified licence shall, in addition to the return required to be delivered under section 951 Chapter 3 of Part 41A, prepare and deliver to the Collector-General at the same time as, and together with, the return required under section 951 on or before the specified return date for the chargeable period a full and true statement in a prescribed form of the details required by the form in respect of—

(4)Subsections (9) and (10) of section 951 Subsection (5) of section 959I and subsections (2) and (3) of section 959O shall apply to a statement required to be delivered under this section as they apply to a return required to be delivered under that section delivered under Chapter 3 of Part 41A, and for that purpose a reference in those subsections to a return, other than a reference to the specified return date for the chargeable period, shall be construed as a reference to a statement under this section.

(4)Subsections (9) and (10) of section 951 Subsection (5) of section 959I and subsections (2) and (3) of section 959O shall apply to a statement required to be delivered under this section as they apply to a return required to be delivered under that section delivered under Chapter 3 of Part 41A, and for that purpose a reference in those subsections to a return, other than a reference to the specified return date for the chargeable period, shall be construed as a reference to a statement under this section.

(5)Section 1052 shall apply to a failure by a person to deliver a statement under this section or the details or particulars referred to in subsection (3) as it applies to a failure to deliver a return referred to in section 1052.

(5)Section 1052 shall apply to a failure by a person to deliver a statement under this section or the details or particulars referred to in subsection (3) as it applies to a failure to deliver a return referred to in section 1052.