Cap. 372 чл. 24AReturns to be furnished by trustees.

(1) The Commissioner may give notice to a trustee of a trust requiring him to furnish, within the time limited by such notice, not being less than thirty days from the date of service of such notice, a return containing -

(a) a true and correct statement, certified by a warrant holder referred to in article 57, of the income attributable to such trust as referred to in article 27B of the Income Tax Act; and

(b) (i) the names and addresses of those beneficiaries to whom income has been allocated as provided in article 27D(4) of the Income Tax Act, together with the relative amounts so allocated; and

(ii) the amount, date of allocation, type and country of source of the income so allocated for each beneficiary referred to in subparagraph (i).

(2) (a) A return under the provisions of this article shall be deemed to be a return required to be furnished under the provisions of article 10.

(b) A trustee who issues a false certificate to the Commissioner shall be guilty of making a false statement within the meaning of article 52(1)(b).