ScheduleContent of return

Prescribed information

schedule paragraph 3 + 3.  The declarations are—

schedule paragraph 3 a + (a)a declaration as to the accuracy of the information contained in the return,

schedule paragraph 3 b + (b)a declaration that the scheme administrator understands the consequences of providing false information,

schedule paragraph 3 c + (c)where the return seeks to recover an excess amount, a declaration that the scheme administrator has not attempted to recover it in any other way, and

schedule paragraph 3 d + (d)where the return seeks to recover an excess individual amount that relates to an individual, but does not include a top-up payment in relation to the same individual, a declaration that either—

schedule paragraph 3 d i + (i)the scheme administrator has not made a top-up payment in relation to the same individual and does not expect to do so, or

schedule paragraph 3 d ii + (ii)it was not reasonably practicable for the excess amount to be included in the same return as a top-up payment in relation to the same individual.