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Regulation 5 Electronic returns, etc. and electronic payments

Original text. Later amendments are not shown.

After regulation 40(3), insert—

“(4)

A direction under paragraph (3) may in particular allow additional time for a payment mentioned in paragraph (2) that is made by means of electronic communications.

  • The direction may allow different times for different means of payment.

(5)

Later payment so allowed does not of itself constitute a default for the purposes of section 59 of the Act (default surcharge).”.