76.—(1) Subject to subsection (2) F168[and sections 91C(3), 91E(3) and 91K(3)], an accountable person shall, within 9 days immediately after the 10th day of the month immediately following a taxable period—

(a) furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of—

(i) the amount of tax which became due by the person during that taxable period (other than tax already paid by him or her in relation to goods imported by him or her),

(ii) the amount (if any) which may be deducted in accordance with Chapter 1 of Part 8 in computing the amount of tax payable by the person in respect of that taxable period, and

(iii) such other particulars as may be specified in regulations,

and

(b) remit to the Collector-General, at the same time as so furnishing such return, the amount of tax (if any) payable by the person in respect of that taxable period.

(2) F169[A person who disposes of goods or supplies services which pursuant to section 22(3) or 28(4) or (5)] are deemed to be supplied by an accountable person in the course or furtherance of his or her business shall—

(a) within 9 days immediately after the 10th day of the month immediately following a taxable period—

F170[(i) furnish to the Collector-General—

(I) a true and correct return, prepared in accordance with regulations, of the total amount of tax which became due F171[, and the amount (if any) which would have been deductible therefrom in accordance with Chapter 1 of Part 8 but for the application of section 59(3)(c),] in that taxable period, by—

(A) the accountable person in relation to the disposal of the goods or the supply of the services, and

(B) the receiver, liquidator or other person exercising a power, in relation to any adjustment required under Chapter 2 of Part 8 or section 95(4)(c),

and

(II) such other particulars as may be specified in regulations,]

(ii) remit to the Collector-General, at the same time as so furnishing such return, the amount of tax payable in respect of that taxable period,

F172[(b) send to the accountable person deemed to have disposed of the goods or supplied the services a statement containing such particulars as may be specified in regulations, and ]

(c) treat the amount of tax referred to in paragraph (a) as a necessary disbursement F173[out of the proceeds of the disposal or the income from the services deemed to be supplied by the accountable person.]

(3) F174[The owner of the goods or the supplier of the services which pursuant to section 22(3) or 28(4) or (5)] are deemed to be supplied by an accountable person in the course or furtherance of the accountable person’s business shall exclude from any return which the owner is or, but for this subsection, would be required to furnish under this Act, the tax payable in accordance with subsection (2).

(4)(a)(i) A return required to be furnished by an accountable person under this section or section 77 F175[, or an adjustment to a return as referred to in section 77A,] may be furnished by the accountable person or another person acting under the accountable person’s authority for that purpose.

(ii) A return purporting to be a return furnished by a person acting under an accountable person’s authority shall be deemed to be a return furnished by the accountable person unless the contrary is proved.

(b) Where a return in accordance with paragraph (a) is furnished by a person acting under an accountable person’s authority, the provisions of any enactment relating to value-added tax shall apply as if that return had been furnished by the accountable person.