The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025
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Change 1
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In regulation 3 (use of electronic communications)— (a) after paragraph (7), insert— (7A) Paragraph (7B) applies where— (a) a person other than the Board uses electronic communications to deliver information to the Board, in a case falling within paragraph (2) or (2A) (“the relevant paragraph”), and (b) one or more of the conditions mentioned in the relevant paragraph is not satisfied. (7B) The conditions mentioned in the relevant paragraph are nevertheless to be treated as satisfied— (a) if the Board is satisfied that the situation mentioned in paragraph (7A)(b) is not so significant as to undermine the purpose of the relevant paragraph, namely the delivery by approved electronic means of information of the type with which the relevant paragraph is concerned, or (b) if the person had to make the delivery by a certain time and the Board is satisfied that the situation mentioned in paragraph (7A)(b) is the result of the person’s reasonable attempt to make the delivery by that time or within any extra time allowed for the delivery. (7C) In paragraph (7B)(b), “extra time” allowed for a delivery means any time, beyond that normally allowed for the delivery, in which the person making the delivery is allowed to do so— (a) by the Board or an officer of the Board, where they have power to allow such time, or (b) otherwise, by or under any enactment, and includes any time at which the person is treated, for the purposes of any enactment and by reason of having an excuse (however described) for not having made the delivery, as not having failed to make the delivery or as not being liable to the consequences of such a failure. ; (b) omit paragraphs (8) and (9).
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In regulation 3 (use of electronic communications)— (a) after paragraph (7), insert— (7A) Paragraph (7B) applies where— (a) a person other than the Board uses electronic communications to deliver information to the Board, in a case falling within paragraph (2) or (2A) (“the relevant paragraph”), and (b) one or more of the conditions mentioned in the relevant paragraph is not satisfied. (7B) The conditions mentioned in the relevant paragraph are nevertheless to be treated as satisfied— (a) if the Board is satisfied that the situation mentioned in paragraph (7A)(b) is not so significant as to undermine the purpose of the relevant paragraph, namely the delivery by approved electronic means of information of the type with which the relevant paragraph is concerned, or (b) if the person had to make the delivery by a certain time and the Board is satisfied that the situation mentioned in paragraph (7A)(b) is the result of the person’s reasonable attempt to make the delivery by that time or within any extra time allowed for the delivery. (7C) In paragraph (7B)(b), “extra time” allowed for a delivery means any time, beyond that normally allowed for the delivery, in which the person making the delivery is allowed to do so— (a) by the Board or an officer of the Board, where they have power to allow such time, or (b) otherwise, by or under any enactment, and includes any time at which the person is treated, for the purposes of any enactment and by reason of having an excuse (however described) for not having made the delivery, as not having failed to make the delivery or as not being liable to the consequences of such a failure. ; (b) omit paragraphs (8) and (9).
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