#### 32 Returns by registered hire‑purchase owners (1) A registered owner shall, within 21 days after the expiration of each month of each year: (a) furnish to the Commissioner a return relating to hire‑purchase agreements in respect of which tax is imposed that have been entered into by him as registered owner during that month; and (b) pay the tax payable in respect of those hire‑purchase agreements. (1A) This section does not apply in relation to a month commencing on or after the termination day. (2) A return under this section shall be in accordance with an approved form and shall contain such particulars as are required by the form.

Previous section31Registration Next section33Registered owner not required to affix duty stamps