F1SCHEDULE 3A Electronic lodgement of tax returns, etc.
Part IV Hard copies of information transmitted
Provisions about making of hard copies
8
(1)
A hard copy is made in accordance with this Part of this Schedule if it is made under arrangements designed to ensure that the information contained in the hard copy is the information in fact transmitted.
(2)
A hard copy is authenticated in accordance with this Part of this Schedule if—
(a)
where the transmission is made in response to a requirement imposed by a notice under Part II of this Act F2or Schedule 18 to the Finance Act 1998 to deliver a return, the hard copy is endorsed with a declaration by the relevant person that the hard copy is to the best of his knowledge correct and complete; and
(b)
in any other case, if the hard copy is signed by the relevant person.
(3)
In sub-paragraph (2) above “the relevant person” means—
(a)
where the transmission is made as mentioned in sub-paragraph (2)(a) above, the person who, but for paragraph 1(4)(a) of this Schedule, would have been required to make the declaration there mentioned;
(b)
in any other case, the person subject to the requirement to deliver or make the return or, in the case of a document other than a return, deliver the document.