Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008

• Section 1 — Citation and commencement.
• Section 2 — Interpretation and general.
• Section 3 — Persons required to make eturns and payments by electronic means from 1 January 2009.
• Section 4 — Persons required to make returns and payments by electronic means from 1 January 2010.
• Section 5 — Repayment of tax by electronic means.
• Section 6 — Exclusion of certain specified persons.
• Section 7 — Right of appeal to the Appeal Commissioners.
• Section 8 — Provisions to amend exclusions.
• Section 9 — Time at which payments and repayments made by electronic means are taken to be made.
• Section 10 — Presumptions.