Regulation 209 Standards of accuracy and completenessF1

United Kingdom

(1)

Any ...specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.

(2)

Any ... specified information which fails to meet those standards must be treated as not having been delivered.

Annotations

Textual amendments

F1: Reg. 209 substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 11 (with reg. 1(5)(6))

Notes on Chapter 4

Textual amendments

F1: Words in Pt. 10 Ch. 4 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 48