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PART 10COMMUNICATIONS

CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS

Specified information

207.—(1) In this Chapter, “specified information” means the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).

(2) But specified information does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).