{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-13",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-13.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/A1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) This paragraph applies to regulations under paragraphs 7 ..., 9, 10 and 11.\n(2) The regulations may (amongst other things) make provision—\n(za) as to the means of electronic communication to be used for providing information;\n(a) as to the electronic form to be taken by information provided and records kept or preserved,\n(b) requiring persons to prepare and keep records of information provided by means of electronic communications,\n(c) for the production of the contents of records kept or preserved in accordance with regulations under this Part of this Schedule,\n(d) as to conditions that must be complied with in connection with the use of electronic communications or the keeping or preservation of electronic records,\n(e) for treating information as not having been provided or records as not having been kept or preserved unless conditions are complied with,\n(f) for determining the time at which and person by whom information is taken to have been delivered, and\n(g) for authenticating information or records.\n(3) The regulations may also make provision (which may include provision for the application of conclusive or other presumptions) about the manner of proving for any purpose—\n(a) whether any use of electronic communications is to be taken as having resulted in the provision of information,\n(b) the time at which information was provided,\n(c) the person by whom information was provided,\n(d) the contents of any information provided,\n(e) the contents of any records, and\n(f) any other matter for which provision may be made by the regulations.\n(4) The regulations may allow or require use to be made of intermediaries in connection with—\n(a) the provision of information by means of electronic communications, and\n(b) the authentication or security of anything transmitted by any such means.\n(5) The regulations may—\n(a) allow any authorisation or requirement for which the regulations may provide to be given by means of a specific or general direction given by the Commissioners, and\n(b) provide that the conditions of an authorisation or requirement are to be taken to be satisfied only where the Commissioners are satisfied as to specified matters.\n(6) The regulations may provide—\n(a) that information provided must meet standards of accuracy and completeness set by specific or general directions given by the Commissioners, and\n(b) that failure to meet those standards may be treated as a failure to provide the information, or as a failure to comply with the requirements of the regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. A1 inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(3)(4) (as amended by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)); S.I. 2026/356, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. A1 para. 13(1) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 258(4)(a)(8); S.I. 2026/356, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. A1 para. 13(2)(za) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 258(4)(b)(8); S.I. 2026/356, reg. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amendment to earlier affecting provision 2017 c. 32, s. 60",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018"
    },
    {
      "type": "amendment to earlier affecting provision 2017 c. 32, s. 60",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/13",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}