The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006
PART 1Introduction
1Citation and commencement
2Interpretation
3Introduction
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

Made

Laid before the House of Commons

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.