(1) If the sum of the number of certificates created by a person during a year under this Subdivision exceeds 250, the person must give a return for the year to the ESC on or before—
(a) 14 March in the following year; or
(b) any later day allowed by the ESC.
(2) The return must include details of—
(a) the number of certificates the person created under each of those Subdivisions during the year; and
(b) the number of certificates the person is entitled to create under this Subdivision because of rights assigned to the person under section 32(2) during the year; and
(c) any other information specified by the ESC rules.
(3) A return must also be audited in accordance with the ESC rules before it is given to the ESC.