Duty to make returns 3 Duty to make returns (1) Section 26 of the 2024 Act (duty to make returns) is modified as follows. 20 (2) In subsection (3)(a), for the words from “section 5)” to the end of the paragraph substitute “section 5 or, as the case may be, the VL scheme) that become payable by the liable person during the period,”.