[F1 Procedure for accepting electronic transmissionsU.K.
Textual Amendments
F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
7(1)The fourth condition is that the information transmitted must be accepted for electronic lodgement.U.K.
(2)For the purposes of this Schedule, information is accepted for electronic lodgement if it is accepted under a procedure selected by the Board for the purposes of this Schedule.
(3)The selected procedure may in particular consist of or include the use of specially designed software.]