{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-17",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-17.json",
  "legislation": "uksi/2012/1836",
  "legislation_title": "The Tax Avoidance Schemes (Information) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Electronic delivery of information",
  "text": "(1) Information required to be delivered to HMRC or to any other person by virtue of these Regulations may be delivered in such form and by such means of electronic communications as are for the time being authorised for that purpose.\n(2) The use of a particular means of electronic communications is authorised for the purposes of paragraph (1) only if—\n(a) it is authorised by directions given by HMRC under section 132(5) of the Finance Act 1999 (voluntary filing by electronic means of returns and other documents); and\n(b) the user complies with any conditions imposed by HMRC under that section.\n(3) Nothing in this regulation prevents the delivery of information by electronic communications if the information is contained in a return which is—\n(a) authorised to be delivered electronically by virtue of regulations under section 132 of the Finance Act 1999; or\n(b) required to be so delivered by virtue of regulations under section 135 of the Finance Act 2002 (mandatory e-filing).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 17 in force at 1.9.2012, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16. Section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23. Section 135 was amended by paragraphs 94 and 95 of the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 93 of the Finance act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/17",
    "retrieved_at": "2026-10-29T01:25:31.724318+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."
}