Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014
- Section 1 — Citation and commencement
- Section 2 — Interpretation and general
- Section 3 — Certain individuals required to make returns and payments by electronic means
- Section 4 — Exclusion of certain specified persons
- Section 5 — Right of appeal to Appeal Commissioners
- Section 6 — Provision to amend exclusions
- Section 7 — Time at which payments made by electronic means are taken to be made
- Section 8 — Presumptions