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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- SCHEDULE 3A
- Part I
- The basic rule
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Changes over time for: Cross Heading: The basic rule
Alternative versions:
- 01/05/1995- Amendment
- 31/07/1998- Amendment
- 28/02/2001
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Taxes Management Act 1970, Cross Heading: The basic rule is up to date with all changes known to be in force on or before 08 November 2024. 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.
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[F1 The basic ruleU.K.
Textual Amendments
F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
1(1)Sub-paragraph (2) below applies where a person is—U.K.
(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 [F2or Schedule 18 to the Finance Act 1998] 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.]
Textual Amendments
F2Words in Sch. 3A para. 1(4)(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(2); S.I. 1998/3173, art. 2
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