Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 38 U.K. Regulations for providing incentives for electronic communications

Conditions of entitlement U.K.

3 (1) The regulations may make provision as to the conditions of entitlement to an incentive. U.K.

(2) They may, in particular, make entitlement conditional—

(a) on the use of electronic communications for all communications or payments (or all communications and payments of a specified description) with, to or from the tax authority concerned, and

(b) on the use of specified means of electronic communication or payment acceptable to the tax authority concerned.

(3) The regulations may make provision for an appeal against a decision that the conditions of entitlement are not met.