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

(1) Where, from any date arising on or after 1 June 2011, any specified person, other than a specified person to whom the Regulations of 2008 apply or Regulation 3, 4, 5 or 6 of these Regulations applies, is required to make a specified return in accordance with section 889 or 894 of the Principal Act, that specified person shall make that specified return and any other 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 accordance 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.