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48U.K.After section 255 insert—
(1)The Board of Inland Revenue may give directions requiring specified persons to use electronic means for the making of specified payments required to be made under or by virtue of this Part.
(2)Directions under this section may make provision—
(a)as to conditions that must be complied with in connection with the use of electronic means for the making of any payment,
(b)for treating a payment as not having been made unless conditions imposed by the directions are satisfied, and
(c)for determining the time when a payment in accordance with directions under this section is to be taken to be made.
(3)Directions under this section may also make provision (which may include provision for the application of conclusive or other presumptions) as to the manner of proving for any purpose—
(a)whether any use of electronic means for making a payment is to be taken as having resulted in the payment being made,
(b)the time of the making of any payment for the making of which electronic means have been used, and
(c)any other matter for which provision may be made by directions under this section.
(4)Directions under this section—
(a)may be specific or general, and
(b)may provide that the conditions of any authorisation or requirement imposed by the directions are to be taken to be satisfied only where the Inland Revenue is satisfied as to specified matters.
(5)Directions under this section may—
(a)suspend for any period during which the use of electronic means for the making of payments is impossible or impractical, any requirements imposed by the directions relating to the use of such means,
(b)substitute alternative requirements for the suspended ones, and
(c)make any provision that is necessary in consequence of the imposition of the substituted requirements.
(6)Directions under this section may—
(a)make different provision for different cases,
(b)make such incidental, supplementary, consequential and transitional provision in connection with any provision contained in such directions as the Board of Inland Revenue thinks fit.
(7)In this section—
“the Inland Revenue” includes any person who for the purposes of the electronic means of payment is acting under the authority of the Board of Inland Revenue, and
“specified” means specified in a direction under this section.
(1)A payment made to the Board of Inland Revenue or the Inland Revenue under or by virtue of this Part (otherwise than in cash) is to be treated as not having been made until the earliest date on or before which all the transactions that need to be completed before the whole amount of the payment becomes available to the Board are capable of being completed.
(2)In this section “the Inland Revenue” includes any person who is acting under the authority of the Board of Inland Revenue.”
Commencement Information
I1Sch. 10 para. 48 in force at 6.4.2006, see Sch. 10 para. 64(1)
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