Taxes Management Act 1970

[F111(1)Sub-paragraphs (2) to (4) below apply where—U.K.

(a)a person is required by a notice to which this Schedule applies, or subject to any other requirement to which this Schedule applies, to deliver or make a return; and

(b)that requirement is fulfilled by virtue of paragraph 1(2) of this Schedule.

(2)A hard copy shown to have been made and authenticated in accordance with Part IV of this Schedule for the purposes of the transmission in question shall be treated for the purposes of any proceedings as if it were a return delivered or made in response to the requirement.

(3)Sub-paragraph (4) below applies if no hard copy is shown to have been made and authenticated in accordance with Part IV of this Schedule for the purposes of the transmission in question.

(4)A hard copy certified by an officer of the Board to be a true copy of the information transmitted shall be treated for the purposes of any proceedings in relation to which the certificate is given as if it—

(a)were a return delivered or made in response to the requirement in question, and

(b)contained any declaration or signature which would have appeared on a hard copy made and authenticated in accordance with Part IV of this Schedule for the purposes of the transmission.

(5)Where—

(a)a person is required by a notice to which this Schedule applies to deliver any document other than a return, and

(b)that requirement is fulfilled by virtue of paragraph 3(2) of this Schedule,

sub-paragraphs (2) to (4) above shall apply as if any reference to a return delivered in response to the requirement were a reference to a document delivered in response to the requirement.

(6)In this paragraph—

  • “hard copy” has the same meaning as in Part IV of this Schedule; and

  • “proceedings” includes proceedings before F2... any tribunal having jurisdiction by virtue of any provision of the Taxes Acts.]

Textual Amendments

F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2