Taxes Management Act 1970

[F1 8 (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 [F2 or 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

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

F2 Words 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