F1SCHEDULE 3A Electronic lodgement of tax returns, etc.
Part I Tax returns: general
The basic rule
1
(1)
Sub-paragraph (2) below applies where a person is—
(a)
required by a notice to which this Schedule applies, or
(b)
subject to any other requirement to which this Schedule applies,
to deliver or make a return to an officer of the Board or to the Board.
(2)
The requirement to deliver or make the return shall be treated as fulfilled by the person subject to the requirement if—
(a)
information is transmitted electronically in response to that requirement; and
(b)
each of the conditions in Part III of this Schedule is met with respect to that transmission.
(3)
Sub-paragraphs (4) and (5) below apply where the requirement to deliver or make the return is fulfilled by virtue of sub-paragraph (2) above.
(4)
Any requirement—
(a)
under any provision of Part II of this Act that the return include a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete, or
(b)
under or by virtue of any other provision of the Taxes Acts that the return be signed or include any description of declaration or certificate,
shall not apply.
(5)
The time at which the requirement to deliver or make the return is fulfilled is the end of the day during which the last of the conditions in Part III of this Schedule to be met with respect to the transmission is met.
(6)
In sub-paragraph (2)(a) above “information” includes any self-assessment, partnership statement, particulars or claim.
Returns to which Schedule applies
2
(1)
This Schedule applies to a notice requiring a return to be delivered or made if—
(a)
the notice is given under any provision of the Taxes Acts or of regulations made under the Taxes Acts;
(b)
the provision is specified for the purposes of this Schedule by an order made by the Treasury; and
(c)
the notice is given after the day appointed by the order in relation to notices under the provision so specified.
(2)
This Schedule applies to any other requirement to deliver or make a return if—
(a)
the requirement is imposed by any provision of the Taxes Acts or of regulations made under the Taxes Acts;
(b)
the provision is specified for the purposes of this Schedule by an order made by the Treasury; and
(c)
the requirement is required to be fulfilled within a period beginning after the day appointed by the order in relation to the specified provision.
(3)
The power to make an order under this paragraph shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
(4)
For the purposes of this Schedule, any reference to a requirement to deliver a return includes, in relation to regulations made under the principal Act, a reference to a requirement to render a return.