Before 16 March 2013 account providers were required to submit returns for fortnightly periods, ie those beginning on the first day of a calendar month and ending on the fifteenth day of that month, or beginning on the sixteenth day of a calendar month and ending on the last day of that month, during which they acted as account providers1. Subject to amended rules for account providers approved before 1 April 2005, the return had to be submitted within five days
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