4. Persons required to make returns and payments by electronic means from 1 January 2010.

(1) Subject to paragraph (3), where, on or after 1 January 2010, any specified return falls due to be made by or on behalf of a specified person to whom Schedule 2 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 2010, a payment of any specified tax liabilities falls due to be made by or on behalf of a specified person to whom Schedule 2 relates, then the payment shall be made by such electronic means as are required by the Commissioners.

(3) The requirements placed by paragraphs (1) and (2) upon a specified person to whom paragraph 2 of Schedule 2 relates shall continue to apply, notwith standing that the obligation on that person to append audited accounts to its annual return (under any provision of the Companies Acts) may no longer apply.