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Taxes Management Act 1970
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Changes over time for: Part III
Version Superseded: 01/04/2009
Alternative versions:
- 01/05/1995- Amendment
- 01/01/1996
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 01/01/1996.
Changes to legislation:
Taxes Management Act 1970, Part III is up to date with all changes known to be in force on or before 22 December 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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[F1Part IIIU.K. The conditions
Textual Amendments
F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
Approved personsU.K.
4(1)The first condition is that the transmission must be made by a person approved by the Board.U.K.
(2)A person seeking approval under this paragraph shall be given notice of the grant or refusal of approval.
(3)A person may be approved for the purpose of transmitting the information—
(a)on behalf of another person or other persons; or
(b)on his own behalf.
(4)An approval under this paragraph may be withdrawn by notice with effect from such date as may be specified in the notice.
(5)A notice refusing or withdrawing an approval shall state the grounds for the refusal or withdrawal.
(6)A person who is refused approval or whose approval is withdrawn may appeal to the Special Commissioners against the refusal or withdrawal.
(7)The appeal shall be made by notice given to the Board before the end of the period of 30 days beginning with the day on which notice of the refusal or withdrawal was given to the appellant.
(8)The Special Commissioners shall not allow the appeal unless it appears to them that, having regard to all the circumstances, it is unreasonable for the approval to be refused or (as the case may be) withdrawn.
(9)If the Special Commissioners allow an appeal by a person who has been refused approval, they shall specify the date from which the approval is to have effect.
Approved manner of transmissionU.K.
5(1)The second condition applies if the person who makes the transmission is notified by the Board of any requirements for the time being applicable to him as to the manner in which transmissions are to be made by him or as to the manner in which any description of transmission is to be made by him.U.K.
(2)The second condition is that the transmission must comply with the requirements so notified.
(3)The requirements referred to include in particular requirements as to—
(a)the hardware or type of hardware, or
(b)the software or type of software,
to be used to make transmissions or a description of transmissions.
Content of transmissionU.K.
6U.K.The third condition is that the transmission must signify, in a manner approved by the Board, that before the transmission was made a hard copy of the information proposed to be transmitted was made and authenticated in accordance with Part IV of this Schedule.
Procedure for accepting electronic transmissionsU.K.
7(1)The fourth condition is that the information transmitted must be accepted for electronic lodgement.U.K.
(2)For the purposes of this Schedule, information is accepted for electronic lodgement if it is accepted under a procedure selected by the Board for the purposes of this Schedule.
(3)The selected procedure may in particular consist of or include the use of specially designed software.]
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