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 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.
Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2