25. After section 234 of the Principal Act the following section is inserted in Division 6 of Part XIV:
“234A. (1) The regulations may require greater detail to be provided in returns under section 230 or 231B than is required by this Division.
“(2) Without limiting the generality of subsection (1), the regulations may require that the total amounts referred to in subsection 230 (2) or 231B (2) be broken down in the way specified in the regulations.
“(3) The regulations may reduce the amount of information to be provided in returns under section 231B.”.