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

(1) Where any specified person, other than a specified person to which Regulation 4 applies, is required to make a specified return in accordance with section 951 of the Principal Act for the tax year 2009 or any subsequent tax year, being a specified return which includes either or both—

(a) income or gains to which any provisions of the Principal Act referred to in Schedule 2 applies, and

(b) a claim to any relief, allowance or deduction, or any amount which is deemed to have been received as rent under any provisions of the Principal Act referred to in Schedule 3,

that specified person shall, on and from—

(i) 1 June 2011, or

(ii) such later date by which that specified return is required to be made,

make any specified return that is required to be made by or subsequent to that date, by or on behalf of that specified person, by electronic means and in accord ance with Chapter 6 of Part 38 of the Principal Act.

(2) Where, on or after the date from which paragraph (1) applies to a specified person, a payment of any specified liabilities falls due to be made by or on behalf of the specified person, the payment shall be made by such electronic means as are required by the Commissioners.