The Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 and come into force on 19th March 2019.

(2) In these Regulations—

“program” means a software program or a set of compatible software programs;

“relevant ancillary metadata” means the set of metadata defined by the Commissioners under regulation 2(2);

“relevant software” means a program the functions of which include—

(a)

providing information to the Commissioners in electronic form, including returns in an electronic form, information from electronic records or other information relevant to a person’s tax liability, and

(b)

receiving information from the Commissioners, in electronic form, in relation to these matters;

“software supplier” means a person who—

(a)

develops (or procures the development of), and

(b)

supplies,

a program designed to be used as relevant software, whether or not it is also designed to be used for any other purpose, and “software supplier’s program” is to be construed accordingly;

“tax information” means information required or authorised to be delivered to the Commissioners by or under legislation relating to a taxation matter.