Finance Act 2026
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Change 1
258 Returns to be delivered by electronic communications etc.
(1) Schedule A1 to TMA 1970 (digital reporting and record-keeping) (as inserted by section 60 of F(No.2)A 2017) is amended as follows. (2) Omit paragraph 8. (3) For paragraph 9 and the cross-heading before it substitute— Personal or trustee return etc. 9 The Commissioners may by regulations require or authorise the use of electronic communications for the delivery by a relevant person of — (a) a return required by section 8(1)(a) or 8A(1)(a) of this Act; (b) any accounts, statements and documents required by section 8(1)(b) or 8A(1)(b) of this Act; (c) a notice amending a return under section 9ZA of this Act. (4) In paragraph 13 (electronic communications and records: supplementary powers)— (a) in sub-paragraph (1), omit “, 8”; (b) in sub-paragraph (2), before paragraph (a) insert— (za) as to the means of electronic communication to be used for providing information; . (5) In paragraph 14 (exemptions for the digitally excluded), in sub-paragraph (1)(a), for “8” substitute “9”. (6) Schedule 14 to F(No.2)A 2017 is repealed. (7) In consequence of the repeal made by subsection (6), in section 61 of F(No.2)A 2017— (a) omit subsection (1); (b) in subsection (2), omit “or Schedule 14”; (c) in subsection (6)— (i) for “(1)” substitute “(2)”; (ii) omit “and Schedule 14”. (8) The amendments made by subsections (2) to (5) come into force on the same day as section 60 of F(No.2)A 2017 comes into force.
258 Returns to be delivered by electronic communications etc.
(1) Schedule A1 to TMA 1970 (digital reporting and record-keeping) (as inserted by section 60 of F(No.2)A 2017) is amended as follows. (2) Omit paragraph 8. (3) For paragraph 9 and the cross-heading before it substitute— Personal or trustee return etc. 9 The Commissioners may by regulations require or authorise the use of electronic communications for the delivery by a relevant person of — (a) a return required by section 8(1)(a) or 8A(1)(a) of this Act; (b) any accounts, statements and documents required by section 8(1)(b) or 8A(1)(b) of this Act; (c) a notice amending a return under section 9ZA of this Act. (4) In paragraph 13 (electronic communications and records: supplementary powers)— (a) in sub-paragraph (1), omit “, 8”; (b) in sub-paragraph (2), before paragraph (a) insert— (za) as to the means of electronic communication to be used for providing information; . (5) In paragraph 14 (exemptions for the digitally excluded), in sub-paragraph (1)(a), for “8” substitute “9”. (6) Schedule 14 to F(No.2)A 2017 is repealed. (7) In consequence of the repeal made by subsection (6), in section 61 of F(No.2)A 2017— (a) omit subsection (1); (b) in subsection (2), omit “or Schedule 14”; (c) in subsection (6)— (i) for “(1)” substitute “(2)”; (ii) omit “and Schedule 14”. (8) The amendments made by subsections (2) to (5) come into force on the same day as section 60 of F(No.2)A 2017 comes into force.
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