Paragraph 7 Regulation 3 and its heading

After regulation 3(2), insert—

“(2A)

Such a person must use electronic communications to deliver a company tax return, and in doing so need only satisfy the second to fourth of those conditions.

This paragraph only applies to a company tax return delivered on 1 April 2011 or later, relating to a return period ending on 1 April 2010 or later.

It does not apply to an amendment to such a company tax return.

(2B)

The payer must use electronic communications to make the corporation tax-related payments in paragraph (2C), and in doing so need only satisfy the second and third of those conditions (excluding those in paragraphs (4)(a) (authenticating identity) and (4)(c) (authenticating information)).

This paragraph only applies to payments made on 1 April 2011 or later.

The Board need not accept such payments tendered in breach of this paragraph.

(2C)

Paragraph (2B) applies to payment of each of the following—

(a)

any amount of corporation tax that must be calculated as payable under paragraph 8 of Schedule 18 to the Finance Act 1998^f1 (calculation of corporation tax payable);

(b)

any amount treated as such under regulation 5 or 5A of the Corporation Tax (Instalment Payments) Regulations 1998^f2;

(c)

any interest payable on overdue corporation tax etc under section 87A of the Management Act^f3 and regulation 7 of those Regulations^f4;

(d)

a flat-rate penalty for failing to deliver a company tax return by the filing date under paragraph 17 of that Schedule;

(e)

a tax-related penalty for failing to deliver a company tax return for an accounting period under paragraph 18 of that Schedule.”.