6 Companies subject to section 889 or 894 of the Principal Act, required to make returns by electronic means from 1 June 2011

Notwithstanding Regulation 3 and the Regulations of 2008, where any specified person, being a company within the meaning of section 4 of the Principal Act, is required to make a specified return in accordance with section 889 or 894 oif the Principal Act as respects—

(a) any accounting period, or

(b) any other period specified in a notice referred to in section 889 of that Act,

that specified return shall be made by or on behalf of that specified person by electronic means and in accordance with Chapter 6 of Part 38 of the Principal Act, only as respects a period ending on or after 1 January 2011.