Taxes Management Act 1970, Paragraph 8 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F18(1)A hard copy is made in accordance with this Part of this Schedule if it is made under arrangements designed to ensure that the information contained in the hard copy is the information in fact transmitted.U.K.
(2)A hard copy is authenticated in accordance with this Part of this Schedule if—
(a)where the transmission is made in response to a requirement imposed by a notice under Part II of this Act [F2or Schedule 18 to the Finance Act 1998] to deliver a return, the hard copy is endorsed with a declaration by the relevant person that the hard copy is to the best of his knowledge correct and complete; and
(b)in any other case, if the hard copy is signed by the relevant person.
(3)In sub-paragraph (2) above “the relevant person” means—
(a)where the transmission is made as mentioned in sub-paragraph (2)(a) above, the person who, but for paragraph 1(4)(a) of this Schedule, would have been required to make the declaration there mentioned;
(b)in any other case, the person subject to the requirement to deliver or make the return or, in the case of a document other than a return, deliver the document.]
Textual Amendments
F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
F2Words in Sch. 3A para. 8(2)(a) inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 43(3); S.I. 1998/3173, art. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
