SCHEDULES

[F1 SCHEDULE 3A U.K. Electronic lodgement of tax returns, etc.

Textual Amendments

F1 Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2

Part III U.K. The conditions

Content of transmission U.K.

6 U.K. The third condition is that the transmission must signify, in a manner approved by the Board, that before the transmission was made a hard copy of the information proposed to be transmitted was made and authenticated in accordance with Part IV of this Schedule.]