ScheduleContent of return

Prescribed information

3.  The declarations are—

(a)a declaration as to the accuracy of the information contained in the return,

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

(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

(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—

(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

(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.