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The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1081
- PART III
- Regulation 20
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20. After regulation 46ZA(1) insert—
“Use of electronic communications and electronic transmission of information
Information delivered electronically on another’s behalf
46ZB. Any information—
(a)delivered by means of the Board’s Internet Service for PAYE to an official computer system; or
(b)transmitted electronically to an inspector or collector;
on behalf of any person shall be deemed to have been delivered or transmitted by him unless he proves that they were delivered or transmitted without his knowledge or connivance.”.
(1)
Regulation 46ZA was inserted by regulation 4 of S.I. 1994/775.
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