Paragraph 4 Effect of delivering information by means of electronic communicationF1F2
Any claim or return which is delivered by means of an electronic communication shall be treated as having been delivered in the approved manner or form on the day the conditions imposed—
by or under this Schedule; and
by or under Part II of this Order
are satisfied.
The Secretary of State may, by a direction, determine that any claim or return is to be treated as delivered on a different day (whether earlier or later) from the day provided for in sub-paragraph (1).
A claim or return shall not be treated as delivered to an official computer system by means of an electronic communication unless it is accepted by the system to which it is delivered.
Annotations
Textual amendments
- F1
Sch. 4A Pt. 5 substituted (with effect in accordance with art. 1(4) of the commencing S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2015 (S.I. 2015/1784), art. 1(1), Sch. 4
- F2
Sch. 6 inserted (5.2.2007) by Income-related Benefits (Subsidy to Authorities) (Miscellaneous Amendments and Electronic Communications) Order 2007 (S.I. 2007/26) , arts. 1(1) , 4(4) , Schs. 2