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Paragraph 52A F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A return under paragraph 52, and any information accompanying the return, must be given electronically.

(2)

But, if HMRC consider it appropriate to do so, HMRC may allow a company to give a return or any accompanying information in another way; and, if HMRC do so, the return or information must be given in that other way.

(3)

The Commissioners for Her Majesty's Revenue and Customs—

(a)

must prescribe how returns and accompanying information are to be given electronically;

(b)

may make different provision for different cases or circumstances.

Annotations

Textual amendments

F1

Sch. 5 paras. 52, 52A substituted for Sch. 5 para. 52 (with effect in accordance with Sch. 8 para. 224 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 218, 222

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)