The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

PART 1Introduction

1Citation and commencement

2Interpretation

PART 2Information which must be delivered by electronic communications

4Information which must be delivered by electronic communications

PART 3Information which may be delivered by electronic communications

5Information which may be delivered by electronic communications

PART 4Evidential provisions

6Whether relevant information has been delivered electronically

7Proof of content of electronic delivery

8Proof of identity of person sending or receiving electronic delivery

9Information sent electronically on behalf of a person

10Proof of information sent electronically

11Authentication of information in document otherwise required to be signed

12Use of unauthorised method of electronic communications

SCHEDULE 1Information which must be supplied to Revenue and Customs by an approved method of electronic communications

SCHEDULE 2Information which may be supplied either to or by Revenue and Customs by an approved method of electronic communications

2006 No. 570

INCOME TAX

The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

Made9th March 2006

Laid before the House of Commons10th March 2006

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999 1 and sections 135 and 136 of the Finance Act 2002 2, and now exercisable by them 3.