Taxes Management Act 1970 (c. 9)

SCHEDULES

[F1 SCHEDULE 3A U.K. Electronic lodgement of tax returns, etc.

Textual Amendments

F1 Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2

Modifications etc. (not altering text)

C1 Sch. 3A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(6)

C2 Sch. 3A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(6) (with reg. 1(4)(6))

Part III U.K. The conditions

Procedure for accepting electronic transmissions U.K.

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.]