864AElectronic claims.

(1) (a) In this section—

“approved electronic communications” means such form of electronic communications as the Revenue Commissioners approve of for the purposes of this section;

“electronic communications” means communication by electrical, digital, magnetic, optical, electromagnetic, biometric or photonic technology, and related technology, by means of which data is transmitted, including telephone apparatus, and “electronic” means shall be construed accordingly;

“telephone apparatus” means telegraphy apparatus designed or adapted for the purposes of transmitting and receiving, by way of a public telecommunications service, spoken messages or information or both of them.

(b) In paragraph (a)—

“information” has the meaning assigned to it by the Electronic Commerce Act 2000;

“public telecommunications service” has the meaning assigned to it by the European Communities (Telecommunications Infrastructure) Regulations 1997 (S.I. No. 338 of 1997).

(c) Except where the Revenue Commissioners otherwise direct, this section applies to a claim for an allowance, ^[2]>credit,^<[2] deduction or relief which falls to be taken into account—

(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or

(ii) except in the case of a chargeable person (within the meaning of ^[5]>section 950^<[5][5]>Part 41A^<[5]), in relation to a repayment of tax deducted under that Chapter and those regulations.

(d) References in this section to “a claim for an allowance, ^[3]>credit,^<[3] deduction or relief” include references to—

(i) the making of an election,

(ii) the giving of a notification or notice,

(iii) the amendment of a claim, election, notification or notice, and

(iv) the withdrawal of any claim, election, notification or notice,

in relation to an allowance, ^[3]>credit,^<[3] deduction or relief, and also include references to an election, notice or application for the purposes of ^[4]>Chapter 1 of Part 44^<[4][4]>Chapter 1 of Part 44 or Chapter 1 of Part 44A^<[4] or ^[6]>a claim under Regulation 26(5) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)^<[6][6]>a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)^<[6].

(e) Notwithstanding any other enactment, references in this section to a claim in writing do not include a reference to a claim made by representing or reproducing words in visible form using electronic means.

(2) Notwithstanding any other provision of the Income Tax Acts or instruments made thereunder requiring claims to which this section applies to be made in writing or by notice or in such form as may be prescribed by the Revenue Commissioners, such claims as may be specified by the Revenue Commissioners may be made by an individual by means of approved electronic communications, but subject to such terms and conditions as the Revenue Commissioners may from time to time consider appropriate and specify for the purposes of this section.

(3) The Revenue Commissioners shall make known, in such manner as they think fit, any terms and conditions for the time being specified by them for the purposes of this section.

(4) Where terms and conditions specified by the Revenue Commissioners under this section are for the time being in force with respect to the making of claims to which this section applies, such claims that are made by electronic communications are required to be made in accordance with those terms and conditions.

(5) (a) Terms and conditions specified by the Revenue Commissioners for the purposes of this section shall not be capable of modifying any requirement by or under any enactment as to the period within which any claim is to be made, or as to the contents of any claim.

(b) Such terms and conditions may include provision as to how any requirement as to the contents of a claim is to be fulfilled when the claim is not produced in writing.

(6) Where a claim is made by a person in accordance with this section, the claim shall—

(a) unless and until the contrary is proved, be deemed to have been made by the person purporting to have made the claim, and

(b) be treated as having been made when it is acknowledged, howsoever, by the Revenue Commissioners as having been received by them.

(7) The making of a claim by a person in accordance with this section shall not prevent an officer of the Revenue Commissioners from enquiring into the claim in accordance with section 886A (inserted by the Finance Act 2005).

(8) Where a claim made in accordance with this section results in the issue to the claimant of a notice, or an amended notice, of determination of tax credits and standard rate cut-off point, the inspector shall, as may be appropriate, be deemed to have determined the amount of the tax credits and standard rate cutoff point appropriate to the claimant in accordance with ^[7]>Regulation 10, or amended the amount in accordance with Regulation 13, of the Income Tax (Employments)(Consolidated) Regulations 2001^<[7][7]>Regulation 4, or amended the amount in accordance with Regulation 5, of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)^<[7].

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(10) Any act to be performed or function to be discharged by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.