Paragraph 6 Regulation 3 and its heading
After regulation 3(1), insert—
“(1A)Paragraph (1) does not apply to a company tax return delivered by, or a corporation tax-related payment made by, electronic communications under paragraphs (2A) to (2C).”.
After regulation 3(1), insert—
“(1A)Paragraph (1) does not apply to a company tax return delivered by, or a corporation tax-related payment made by, electronic communications under paragraphs (2A) to (2C).”.