SCHEDULES
C1C2F1SCHEDULE 3A Electronic lodgement of tax returns, etc.
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 3A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(6)
C2
Sch. 3A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(6) (with reg. 1(4)(6))
Part III The conditions
Procedure for accepting electronic transmissions
7
1
The fourth condition is that the information transmitted must be accepted for electronic lodgement.
2
For the purposes of this Schedule, information is accepted for electronic lodgement if it is accepted under a procedure selected by the Board for the purposes of this Schedule.
3
The selected procedure may in particular consist of or include the use of specially designed software.
Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2