866Rules as to delivery of statements.

[ITA67 s533; FA69 s65(1) and Sch5 PtI]

Any person who, on that person’s own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the profits ^[1]>on which any income tax is chargeable^<[1][1]>on which any income tax, corporation tax or capital gains tax is chargeable^<[1] shall observe the rules and directions contained in Schedule 28 in so far as those rules and directions are respectively applicable.