- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
Those delivering company tax returns must use an approved method of electronic communications to do so, starting on 1 April 2011 for corporation tax return periods ending on 1 April 2010 or later. There are exceptions to this for companies subject to winding up orders, in administration, or in administrative receivership, and where the use is incompatible with religious beliefs(1).
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003(2) (S.I. 2003/282), creating more exceptions. These are for a company in a creditors’ voluntary winding up, with a provisional liquidator appointed, with a company voluntary arrangement in place, or with a compromise or arrangement in place. There is also an exception for a limited liability partnership being wound up. The amendments also apply the exceptions to corresponding circumstances governed by the law of a place outside the United Kingdom.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
This all follows from regulations 3(2A), 3(10) and 3(11) of S.I. 2003/282, inserted by S.I. 2009/3218. (The religious beliefs in question are described in regulation 3(11).)
Regulation 2 of this instrument inserts new regulations 3(10A) and 3(12) into S.I. 2003/282.
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