For the purposes of section 95(1)(b) of the Act, in the case of cattle—
(a) the prescribed form is that the return be in writing and set out—
(i) the number of cows, calves or carcases of cattle sold; and
(ii) the amount of cattle duty to be paid on the return; and
(iii) the month to which the return relates; and
(iv) the number assigned to the approved agent under section 248A of the Duties Act 2000 ; and
(b) the prescribed manner is that a return be verified by the person making the return setting out the person's name and signature at the foot of the return.