Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012
- Section 1 — Citation and commencement.
- Section 2 — Interpretation and general.
- Section 3 — Persons in receipt of certain income or claiming certain reliefs required to make returns and payments by electronic means.
- Section 4 — Persons registered for VAT required to make returns and payments by electronic means.
- Section 5 — Exclusion of certain specified persons.
- Section 6 — Right of appeal to Appeal Commissioners.
- Section 7 — Provision to amend exclusions.
- Section 8 — Time at which payments made by electronic means are taken to be made.
- Section 9 — Presumptions.