93 Mandatory electronic filing of returns
Finance Act 2007 (2007 c 11) | Legislation

Other administration

93  Mandatory electronic filing of returns

(1)     Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.

(2)     In subsection (7), after paragraph (b) insert—

“(ba)     to specify other consequences of contravention of, or failure to comply with, the regulations (which may include disregarding a return delivered otherwise than by the use of electronic communications);”.

(3)     In subsection (10), for the definition of “taxation matter” substitute—

““taxation matter”

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