Finance Act 2000

1 (1) Regulations may be made in accordance with this Schedule for providing incentives to use electronic communications—

(a) for the purposes mentioned in section 132(1) of the [1999 c. 16.] Finance Act 1999 (power to provide for use of electronic communications for delivery of information and making of payments), or

(b) for any other communications with the tax authorities or in connection with taxation matters.

(2) The power to make regulations under this Schedule is conferred—

(a) on the Commissioners of Inland Revenue in relation to matters which are under their care and management, and

(b) on the Commissioners of Customs and Excise in relation to matters which are under their care and management.