PART 3Real Time Information

CHAPTER 1Real Time Information

Returns under paragraphs 21A and 21D: amendments15

1

Paragraph 21E (returns under paragraphs 21A and 21D: amendments) is amended as follows.

2

In sub-paragraph (2) for “paragraphs 7” substitute “one or more of paragraphs 3A, 7”13.

3

In sub-paragraph (7)—

a

in paragraph (a)(i) for “2 and 12” substitute “2 to 7 and 10 to 12”,

b

omit paragraph (a)(ii), and

c

in paragraph (c) after “communications” insert—

and regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments)