3 Certain individuals required to make returns and payments by electronic means

(1) Subject to paragraph (2), where any specified person, other than a specified person to whom the Regulations of 2008, the Regulations of 2011 or the Regulations of 2012 apply, is a chargeable person (within the meaning of section 959A of the Principal Act) as respects any tax year commencing on or after 1 January 2015, that specified person shall, for that tax year and all subsequent tax years, make any specified return that is required to be made, 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) Subject to paragraph (3), paragraph (1) shall not apply if the specified person was registered with the Commissioners on 31 December 2014.

(3) Paragraph (2) shall not apply if the specified person referred to in that paragraph has notified the Commissioners, that he or she is not a chargeable person as respects any tax year commencing on or after 1 January 2015 and subsequent to that notification becomes a chargeable person as respects any subsequent tax year.

(4) Where any specified person, other than a specified person to whom the Regulations of 2008, the Regulations of 2011 or the Regulations of 2012 apply, or to whom paragraph (1) applies, is required to make a specified return in accordance with section 959I of the Principal Act for the tax year 2015 or any subsequent tax year, being a specified return which includes a claim to a deduction under section 372AAB of the Principal Act, that specified person shall, on and from the 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.

(5) Where, on or after the date from which paragraph (1) or (4) 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.