8 Persons required to make returns and payments by electronic means from 1 October 2011

(1) Where any specified person, other than a specified person to whom the Regulations of 2008 apply or Regulation 3, 4, 5, 6 or 7 of these Regulations applies, is required to make a specified return referred to in Regulation 31 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) for the year 2010 or any subsequent year and where that specified return relates to 10 or more employees, that specified person shall, on and from—

(a) 1 October 2011, or

(b) 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.