SCHEDULES
F1SCHEDULE 3A Electronic lodgement of tax returns, etc.
Part I Tax returns: general
Returns to which Schedule applies
2
1
This Schedule applies to a notice requiring a return to be delivered or made if—
a
the notice is given under any provision of the Taxes Acts or of regulations made under the Taxes Acts;
b
the provision is specified for the purposes of this Schedule by an order made by the Treasury; and
c
the notice is given after the day appointed by the order in relation to notices under the provision so specified.
2
This Schedule applies to any other requirement to deliver or make a return if—
a
the requirement is imposed by any provision of the Taxes Acts or of regulations made under the Taxes Acts;
b
the provision is specified for the purposes of this Schedule by an order made by the Treasury; and
c
the requirement is required to be fulfilled within a period beginning after the day appointed by the order in relation to the specified provision.
3
The power to make an order under this paragraph shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
4
For the purposes of this Schedule, any reference to a requirement to deliver a return includes, in relation to regulations made under the principal Act, a reference to a requirement to render a return.
Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2