Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011
- Section 1 — Citation and commencement
- Section 2 — Interpretation and general
- Section 3 — Persons required to make returns and payments by electronic means from 1 June 2011
- Section 4 — High income individuals required to make returns and payments by electronic means from 1 June 2011
- Section 5 — Persons in receipt of certain foreign income or claiming certain property-based reliefs, required to make returns and payments by electronic means from 1 June 2011
- Section 6 — Companies subject to section 889 or 894 of the Principal Act, required to make returns by electronic means from 1 June 2011
- Section 7 — Other persons subject to section 889 or 894 of the Principal Act, required to make returns and payments by electronic means from 1 June 2011
- Section 8 — Persons required to make returns and payments by electronic means from 1 October 2011
- Section 9 — Exclusion of certain specified persons
- Section 10 — Right of appeal to the Appeal Commissioners
- Section 11 — Provisions to amend exclusions
- Section 12 — Time at which payments made by electronic means are taken to be made
- Section 13 — Presumptions