Section 132 | Power To Provide For Use Of Electronic Communications | Finance Act 1999 C16

132 Power to provide for use of electronic communications

Finance Act 1999 (1999 c 16) | Legislation

132 Power to provide for use of electronic communications

(1) Regulations may be made, in accordance with this section, for facilitating the use of electronic communications for—

(a) the delivery of information the delivery of which is authorised or required by or under any legislation relating to a taxation matter;

(b) the making of payments under any such legislation.

(2) The power to make regulations under this section is conferred—

(a) on the Commissioners of Inland Revenue in relation to matters which are under their care and management; and

(b) on the Commissioners of Customs and Excise in relation to matters which are under their care and management.

(3) For the purposes of this section provision for facilitating the use of electronic communications includes any of the following—

(a) provision authorising persons to use electronic communications for the delivery of information to tax authorities, or for the making of payments to tax authorities;

(b) provision requiring electronic communications to be used for the making to tax authorities of payments due from persons using such communications for the delivery of information to those authorities;