Returns under paragraphs 21A and 21D: amendments
This section has no associated Explanatory Memorandum
15.—(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”(1).
(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)”.
(1)
Paragraph 3A of Schedule 4A is inserted by regulation 26 of these Regulations.