PART 10
COMMUNICATIONS
CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS
Specified information207
1
In this Chapter, “specified information” means the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).
2
But specified information does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).