Regulation 2
SCHEDULEInformation permitted to be delivered to the Board by means of electronic communications
1. A return by a participator under paragraph 2 of Schedule 2().
2. A return by a responsible person under paragraph 5 of Schedule 2().
3. An election by a responsible person under paragraph 1 of Schedule 5.
4. A claim made by a responsible person for expenditure under paragraph 2 of Schedule 5().
5. A claim made by a participator for expenditure under paragraph 1 of Schedule 6().
6. A claim by a participator for under paragraph 1 of Schedule 7() for the allowance of expenditure of any of the classes mentioned in that paragraph.
7. A notice by a responsible person under paragraph 1 of Schedule 8.
8. A claim by a participator under paragraph 4 of Schedule 8() for the allowance under section 6 of an unrelievable field loss.
9. A statement of tax payable on account under section 1 of the Petroleum Revenue Tax Act 1980().
10. A notice to the Board of the transfer of an interest in a field under paragraph 3 of Schedule 17 to the Finance Act 1980().
11. A return by a participator under section 62(4) of the Finance Act 1987().
12. An election by a participator under section 65 of the Finance Act 1987 for the allowance of expenditure as mentioned in subsection (1) of that section.
13. A participator’s undertaking under regulation 5(5) of the Oil Taxation (Gas Banking Schemes) Regulations 1982() in connection with an application under regulation 5(2) of those Regulations.
14. An election under regulation 6 of the Oil Taxation (Gas Banking Schemes) Regulations 1982().
For the purpose of this paragraph, regulation 6(2) of the 1982 Regulations shall have effect, in relation to an election which is made electronically, as if for “signed” there were substituted “authenticated in such manner as the Board may approve”.