Part VIII Miscellaneous and Supplemental
General administration of tax
C1I1C2C3C4133 Use of electronic communications under other provisions.
1
Without prejudice to section 132 above, where any power to make subordinate legislation for or in connection with the delivery of information or the making of payments is conferred in relation to any taxation matter on—
a
the Commissioners of Inland Revenue,
b
the Commissioners of Customs and Excise, or
c
the Treasury,
that power shall be taken (to the extent that it would not otherwise be so taken) to include power to make any such provision in relation to the delivery of that information or the making of those payments as could be made by any person by regulations in exercise of a power conferred by that section.
2
Provision made in exercise of the powers conferred by section 132 above or subsection (1) above shall have effect notwithstanding so much of any enactment or subordinate legislation as (apart from the provision so made) would require—
a
any information to be delivered, or
b
any amount to be paid,
in a form or manner that would preclude the use of electronic communications for its delivery or payment, or the use in connection with its delivery or payment of an intermediary.
3
Schedule 3A to the M1Taxes Management Act 1970 (electronic lodgment of tax returns etc.) shall cease to have effect.
4
Subsection (3) above shall come into force on such day as the Treasury may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different purposes.
5
Expressions used in this section and section 132 above have the same meanings in this section as in that section.