Regulation 7
After regulation 14 add—
“14A(1)A registered promoter may furnish a return required by regulation 14(1) above using electronic communications.
(2)Such a method of furnishing a return shall be referred to in this regulation as an “electronic return system”.
(3)A registered promoter may furnish a return by way of an electronic return system only on condition that—
(a)the electronic return system in question takes a form approved by the Commissioners in a specific or general direction; and
(b)that promoter remains authorised by the Commissioners in accordance with paragraph (7) below.
(4)No return shall be treated as having been furnished under paragraph (1) above unless the conditions imposed by paragraph (3) above are satisfied.
(5)An electronic return system shall incorporate an electronic validation process.
(6)Subject to paragraph (4) above—
(a)the use of an electronic return system shall be proved to have resulted in the furnishing of the return to the Commissioners only if this has been successfully recorded as such by the relevant electronic validation process;
(b)the time of furnishing the return to the Commissioners using an electronic return system shall be conclusively presumed to be the time recorded as such by the relevant electronic validation process; and
(c)the person furnishing the return to the Commissioners shall be presumed to be the person identified as such by any relevant feature of the electronic return system.
(7)The Commissioners may on application authorise a registered promoter to furnish returns using an electronic return system and may revoke such authorisation.
(8)The Commissioners shall pay proper regard to the following factors before authorising a registered promoter or revoking an authorisation under paragraph (7) above—
(a)the state of development of any relevant electronic return system;
(b)the protection of the revenue;
(c)the degree of compliance with these Regulations of the promoter concerned; and
(d)any other relevant factor.”.