6. The conditions to be fulfilled by a registered person are as follows:

(a) he shall reclaim the tax in the return which he is obliged to furnish in accordance with section 19 (3) of the Act and he shall certify the particulars shown on the relevant return form to be correct;

(b) he shall retain all the documents referred to in subparagraphs (b) and (c) of paragraph 4 which are relevant to his claim as if they were records to be kept in accordance with section 16 of the Act; and

(c) he shall have complied with all the obligations imposed on him by the Act, the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Act, and any instruments made thereunder, in relation to—

(i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted thereunder, and

(ii) the delivery of returns.