
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 136


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 30/11/2003.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Section 136.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
136 Use of electronic communications under other provisionsU.K.
(1)Any power to make subordinate legislation for or in connection with the delivery of information conferred in relation to a taxation matter on—
(a)the Commissioners of Inland Revenue, or
(b)the Treasury,
includes power to make any such provision in relation to the delivery of that information as could be made in exercise of the power conferred by section 135.
(2)Provision made in exercise of the powers conferred by section 135 or subsection (1) above has effect notwithstanding so much of any enactment or subordinate legislation as would otherwise—
(a)allow information to be delivered otherwise than by means of electronic communications, or
(b)preclude the use of an intermediary in connection with its delivery.
(3)Expressions used in this section and section 135 have the same meaning in this section as in that section.
(4)Nothing in this section shall be read as restricting the generality of the power conferred by section 135.
Yn ôl i’r brig