3. Persons in receipt of certain income or claiming certain reliefs required to make returns and payments by electronic means.

(1) Where any specified person, other than a specified person to whom the Regulations of 2011 apply, is required to make a specified return in accordance with section 951 of the Principal Act for the tax year 2010 or any subsequent tax year, being a specified return which includes either or both—

(a) income, profits or gains to which any provision of the Principal Act referred to in Schedule 1 applies, and

(b) a claim to any deduction or relief under any provision of the Principal Act referred to in Schedule 2,

that specified person shall, on and from—

(i) 1 June 2012, 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 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.