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.