94 Mandatory electronic payment
Finance Act 2007 (2007 c 11) | Legislation

94  Mandatory electronic payment

(1)     Section 204 of FA 2003 (mandatory electronic payment by large employers) is amended as follows.

(2)     For subsections (1) and (2) substitute—

“(1)     The Commissioners for Her Majesty's Revenue and Customs may make regulations requiring a person to use electronic means in making specified payments under legislation relating to a tax (or duty) for which the Commissioners are responsible.

(2)     The regulations may provide for

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