959J Requirements for returns for income tax and capital gains tax purposes.

In the case of a chargeable person who is chargeable to income tax or capital gains tax for a tax year, the return required by this Chapter shall include—

(a) all such matters and particulars as would be required to be contained in a statement delivered pursuant to a notice given to the chargeable person under section 877, if the period specified in such notice were the tax year,

(b) where the chargeable person is an individual who is chargeable to income tax or capital gains tax for a tax year, in addition to those matters and particulars referred to in paragraph (a), all such matters and particulars as would be required to be contained in a return for the tax year delivered pursuant to a notice given to the chargeable person under section 879, and

(c) such further particulars, including particulars relating to the preceding tax year where the profits or gains of that preceding year are determined in accordance with section 65(3), as may be required by the prescribed form.