SCHEDULES

C1C2F1SCHEDULE 3A Electronic lodgement of tax returns, etc.

Annotations:
Amendments (Textual)
F1

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

Modifications etc. (not altering text)

Part III The conditions

Content of transmission

6

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.