# Taxes Management Act 1970, Paragraph 9


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.

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