[43E Making of income tax claims by electronic communications etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[43E  Making of income tax claims by electronic communications etc]

[(1)     The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.

(2)     In subsection (1) “claims directions” means general directions for the purposes of income tax relating to—

(a)     the circumstances in which, and

(b)     the conditions subject to which,

claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim

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