133 Use of electronic communications under other provisions

133  Use of electronic communications under other provisions

(1)     Without prejudice to section 132 above, where any power to make subordinate legislation for or in connection with the delivery of information or the making of payments is conferred in relation to any taxation matter on—

(a)     the Commissioners of Inland Revenue,

(b)     the Commissioners of Customs and Excise, or

(c)     the Treasury,

that power shall

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