14Manner of furnishing returns

14. A return shall not be deemed to have been duly furnished to the Commissioner unless and until—

(a) a return in accordance with these Regulations signed by the person making the return and containing a full, true and complete statement of all matters and things required by the Act, the Regulations, the Commissioner, and the return itself to be stated therein; and

(b) all balance-sheets, profit and loss accounts, statements, notices, and other documents which by the Act, the Regulations, or the Commissioner, are required to accompany the return,

have at the place where under these Regulations the return is to be furnished been received by an officer authorized by the Commissioner to receive returns.

Person to take necessary steps to see return duly furnished.

15. Whenever a person is required by the Act the Regulation or the Commissioner to furnish a return to the Commissioner it shall be the duty of that person to make the required return and to take all steps necessary to ensure that the return is received by the Commissioner at the place where under these Regulations the return is to be furnished.

Address for service.