# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 9: Regulation 3 and its heading


After regulation 3(7), insert—
“(8) The conditions mentioned in paragraph (2A) (company tax returns) are to be taken to be satisfied in connection with that paragraph only where the Board is satisfied about one or more of the following—
(a) there are no contraventions or failures to comply;
(b) the accumulated contraventions or failures to comply do not undermine the purpose of that paragraph (delivery of company tax returns by approved electronic means);
(c) at least one of the contraventions or failures to comply was necessary in order to deliver the company tax return by the filing date or within any extra time arising, despite genuine efforts not to undermine that purpose.
(9) The consequences of contravening or failing to comply with paragraph (2A) (company tax returns) are—
(a) that the Board must accept delivery of the return, but only if satisfied about paragraph (8)(b) or (8)(c), or about both; otherwise,
(b) the Board must disregard the return and treat it as not having been delivered.
(10) Electronic communications need not be used to deliver a company tax return while the company required to deliver it by the notice under paragraph 3(1) of Schedule 18 to the Finance Act 1998 is—
(a) the subject of a winding-up order,
(b) having its affairs, business and property managed by an administrator, or
(c) in administrative receivership.
The expressions “winding-up order”, “administrator” and “in administrative receivership” each has the same meaning here as it does in section 81 of the Value Added Tax Act 1994 (insolvency procedures, etc).
(11) Paragraph (2A) (company tax returns) does not apply to the use of electronic communications in a way incompatible with the beliefs of a religious society or order of which—
(a) all the company’s directors (and, if there is one, the company’s secretary) are practising members, or
(b) all the individuals in the unincorporated association are such members.”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.