3 Persons required to make returns and payments by electronic means from 1 June 2011

(1) Subject to Regulation 6, where, on or after 1 June 2011, any specified return is required to be made by or on behalf of a specified person referred to in Schedule 1, that specified return shall be made by electronic means and in accordance with Chapter 6 of Part 38 of the Principal Act.

(2) Where, on or after 1 June 2011, a payment of any specified liabilities falls due to be made by or on behalf of a specified person referred to in Schedule 1, the payment shall be made by such electronic means as are required by the Commissioners.