4. Persons registered for VAT 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—

(a) is an accountable person for the purposes of section 65 of the Value Added Tax Consolidation Act 2010 (No. 31 of 2010) on 1 June 2012, or

(b) becomes an accountable person for those purposes on any date subsequent to 1 June 2012,

that specified person shall, on and from—

(i) where subparagraph (a) applies, 1 June 2012, or

(ii) where subparagraph (b) applies, the date the specified person becomes an accountable person,

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.