Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 40D is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F140D(1)A notice under paragraph 40A, and any information accompanying the notice, must be given electronically.
(2)A return under paragraph 40B, and any information accompanying the return, must be given electronically.
(3)But, if HMRC consider it appropriate to do so, HMRC may allow the scheme organiser to give a notice or return or any accompanying information in another way; and, if HMRC do so, the notice, return or information must be given in that other way.
(4)The Commissioners for Her Majesty's Revenue and Customs—
(a)must prescribe how notices, returns and accompanying information are to be given electronically;
(b)may make different provision for different cases or circumstances.]
Textual Amendments
F1Sch. 3 Pt. 8 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157)
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