# Taxes Management Act 1970, Paragraph 14


(1) The Commissioners must by regulations make provision—
(a) for a person to be exempt from requirements imposed by regulations under paragraphs 7, 9 and 11 if the Commissioners are satisfied that the person is digitally excluded, and
(b) for a partnership to be exempt from requirements imposed by regulations under paragraphs 7, 10 and 11 if the Commissioners are satisfied that the partnership is digitally excluded.
(1A) The regulations may provide that where the Commissioners are satisfied that a person or partnership is digitally excluded, prior requirements imposed on the person or partnership are to be treated as never having been imposed.
(1B) In sub-paragraph (1A) “prior requirements” means requirements imposed by regulations under paragraphs 7, 9 and 11 which are required to be complied with before the date on which the Commissioners are satisfied that the person or partnership is digitally excluded.
(2) A person is digitally excluded if the digital exclusion condition is met in relation to the person.
(3) A partnership is digitally excluded if the digital exclusion condition is met in relation to each partner.
(4) The digital exclusion condition is met in relation to a person or partner if—
(a) the person or partner is a practising member of a religious society or order whose beliefs are incompatible with using electronic communications or keeping electronic records, or
(b) for any reason (including age, disability or location) it is not reasonably practicable for the person or partner to use electronic communications or to keep electronic records.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/14 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.