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

(a) he or she shall reclaim the tax in the return which he or she is obliged to furnish in accordance with sections 76 and 77 of the Act and he or she shall certify the particulars shown on the relevant return form to be correct;

(b) he or she shall retain all the documents referred to in Article 4(b) and (c) relevant to his or her claim as if they were records to be kept in accordance with Chapter 7 of Part 9 of the Act; and

(c) he or she shall have complied with all the obligations imposed on him or her 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.