Part 6Miscellaneous and supplementary provisions

Mandatory e-filing

136 Use of electronic communications under other provisions

1

Any power to make subordinate legislation for or in connection with the delivery of information conferred in relation to a taxation matter on—

a

the Commissioners of Inland Revenue, or

b

the Treasury,

includes power to make any such provision in relation to the delivery of that information as could be made in exercise of the power conferred by section 135.

2

Provision made in exercise of the powers conferred by section 135 or subsection (1) above has effect notwithstanding so much of any enactment or subordinate legislation as would otherwise—

a

allow information to be delivered otherwise than by means of electronic communications, or

b

preclude the use of an intermediary in connection with its delivery.

3

Expressions used in this section and section 135 have the same meaning in this section as in that section.

4

Nothing in this section shall be read as restricting the generality of the power conferred by section 135.