Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011
SCHEDULE 1
Specified Persons for the Purposes Of Regulation 3
1. A company, within the meaning of section 4 of the Principal Act, other than a company to which the Regulations of 2008 apply.
2. A partnership other than a partnership to which the Regulations of 2008 apply.
3. A trust other than a trust to which the Regulations of 2008 apply.
4. A collective investment undertaking, within the meaning of section 734 of the Principal Act, other than one to which paragraph 2 or 3 applies.
5. A grouping within the meaning of section 1014 of the Principal Act.