SCHEDULES
C1C2F1SCHEDULE 3A Electronic lodgement of tax returns, etc.
Sch. 3A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(6)
Sch. 3A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(6) (with reg. 1(4)(6))
Part III The conditions
Approved persons
4
1
The first condition is that the transmission must be made by a person approved by the Board.
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An approval under this paragraph may be withdrawn by notice with effect from such date as may be specified in the notice.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A person who is refused approval or whose approval is withdrawn may appeal F2... 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
9
Approved manner of transmission
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.
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 transmission
6
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 transmissions
7
1
The fourth condition is that the information transmitted must be accepted for electronic lodgement.
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.
Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2