3. Persons required to make eturns and payments by electronic means from 1 January 2009.

(1) Subject to paragraph (3), where, on or after 1 January 2009, any specified return falls due to be made by or on behalf of a specified person to whom Schedule 1 relates, then the return shall be made by electronic means and in accordance with Chapter 6 of Part 38 of the Principal Act.

(2) Subject to paragraph (3), where, on or after 1 January 2009, a payment of any specified tax liabilities falls due to be made by or on behalf of a specified person to whom Schedule 1 relates, then the payment shall be made by such electronic means as are required by the Commissioners.

(3) Where the specified person is a person to whom paragraph (1) or (2) relates and is a person whose tax affairs are dealt with by Large Cases Division, then the provisions of these Regulations shall only apply where the person has been notified in writing to that effect by the Commissioners.