Document Generated: 2023-04-25
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etc), and they apply in such a way that the corporation tax-related payments in regulation 3(2C) are
subject to the mandatory electronic payment envisaged by section 204 of the Finance Act 2003(13)”.
Regulation 3 and its heading
5. Change regulation 3’s heading to “Use of electronic communications”.
6. After regulation 3(1), insert—
“(1A) Paragraph (1) does not apply to a company tax return delivered by, or a corporation
tax-related payment made by, electronic communications under paragraphs (2A) to (2C).”.
7. After regulation 3(2), insert—
“(2A) Such a person must use electronic communications to deliver a company tax
return, and in doing so need only satisfy the second to fourth of those conditions.
This paragraph only applies to a company tax return delivered on 1 April 2011 or later,
relating to a return period ending on 1 April 2010 or later.
It does not apply to an amendment to such a company tax return.
(2B) The payer must use electronic communications to make the corporation tax-related
payments in paragraph (2C), and in doing so need only satisfy the second and third of
those conditions (excluding those in paragraphs (4)(a) (authenticating identity) and (4)(c)
(authenticating information)).
This paragraph only applies to payments made on 1 April 2011 or later.
The Board need not accept such payments tendered in breach of this paragraph.
(2C) Paragraph (2B) applies to payment of each of the following—
(a) any amount of corporation tax that must be calculated as payable under paragraph
8 of Schedule 18 to the Finance Act 1998(14) (calculation of corporation tax
payable);
(b) any amount treated as such under regulation 5 or 5A of the Corporation Tax
(Instalment Payments) Regulations 1998(15);
(c) any interest payable on overdue corporation tax etc under section 87A of the
Management Act(16) and regulation 7 of those Regulations(17);
(d) a flat-rate penalty for failing to deliver a company tax return by the filing date
under paragraph 17 of that Schedule;
(e) a tax-related penalty for failing to deliver a company tax return for an accounting
period under paragraph 18 of that Schedule.”.
Gains Act 1992 (c. 12), Schedule 10, paragraph 2(9); the Finance Act 1993 (c. 34), Schedule 14, paragraph 4 and Schedule 18,
paragraph 1; the Finance Act 1994 (c. 9), Schedule 19, Part 1, paragraph 24; the Finance Act 1995 (c. 4), Schedule 24, Part
2, paragraphs 8 and 9; the Finance Act 1996 (c. 8), Schedule 14, paragraph 1; the Finance Act 1998 (c. 36), Schedule 3,
paragraph 4 - Schedule 4, paragraph 4 - and Schedule 27, Part 3(2); the Finance Act 1999 (c. 16), section 92(5); the Finance
Act 2000 (c. 17), Schedule 28, paragraph 3(4) - Schedule 29, Part 1, paragraph 9(2) - and Schedule 40, Parts 2(11) and 2(12);
the Finance Act 2002 (c. 23), Schedule 29, Part 9, paragraph 69(4); the Finance Act 2008 (c. 9), Schedule 35, paragraph 1;
and the Corporation Tax Act 2009 (c. 4), Schedule 1, Part 2, paragraph 305.
(13)
2003 c. 14; see footnote (c) on page 1 about amendments to section 204.
(14)
1998 c. 36; paragraph 8 was amended by the Finance Act 1999 (c. 16), section 28(5); the Finance Act 2000 (c. 17), Schedule 16,
paragraph 5(2); the Finance Act 2002 (c. 23), section 92(4) and Schedule 17, paragraph 5; and the Finance Act 2006 (c. 25),
section 26(7) and Schedule 26, Part 3(1).
(15)
S.I. 1998/3175, amended by the Finance Act 2002 (c. 23), sections 92(6) and 92(7), and by S.I. 1999/1929, 2000/892,
2001/3629, 2005/889, 2008/2649, 2009/56.
(16)
See footnote (d) on page 2 about “the Management Act”, and footnote (a) on this page about amendments to section 87A.
(17)
See footnote (d) on this page about amendments to S.I. 1998/3175.
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