Textual Amendments
F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
3(1)This paragraph applies where—U.K.
(a)a person is required by a notice to which this Schedule applies to deliver a return to an officer of the Board;
(b)the notice also requires any document other than the return (“a supporting document”) to be delivered;
(c)the provision under which the notice is given requires the supporting document to be delivered with the return;
(d)the notice states that the supporting document may be transmitted electronically; and
(e)the requirement to deliver the return is fulfilled by virtue of paragraph 1(2) of this Schedule.
(2)The requirement to deliver the supporting document 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)If information is not transmitted electronically in response to the requirement to deliver the supporting document, that requirement shall have effect as a requirement to deliver the document on or before the day which is the last day for the delivery of the return.
(4)For the purposes of sub-paragraph (1)(b) above the reference to a document includes in particular a reference to any accounts, statements or reports.
(5)Where the requirement to deliver the supporting document is fulfilled by virtue of sub-paragraph (2) above, the time at which it 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.]