{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-28D",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-28D.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/4/paragraph/28D",
  "kind": "paragraph",
  "number": "28D",
  "heading": null,
  "text": "(1) A notice under paragraph 28A, and any information accompanying the notice, must be given electronically.\n(2) A return under paragraph 28B, and any information accompanying the return, must be given electronically.\n(3) But, if HMRC consider it appropriate to do so, HMRC may allow the scheme organiser to give a notice or return or any accompanying information in another way; and, if HMRC do so, the notice, return or information must be given in that other way.\n(4) The Commissioners for Her Majesty's Revenue and Customs—\n(a) must prescribe how notices, returns and accompanying information are to be given electronically;\n(b) may make different provision for different cases or circumstances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. 7 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/28D",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}