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Paragraph 9 F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(a)
  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(b)

The Commissioners may by regulations require or authorise the use of electronic communications for the delivery by a relevant person of —

(a)

a return required by section 8(1)(a) or 8A(1)(a) of this Act;

(b)

any accounts, statements and documents required by section 8(1)(b) or 8A(1)(b) of this Act;

(c)

a notice amending a return under section 9ZA of this Act.

Annotations

Textual amendments

F1

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

F2

Sch. A1 para. 9 and cross-heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 258(3)(8); S.I. 2026/356, reg. 2