209(1) Any specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.
209(2) Any specified information which fails to meet those standards must be treated as not having been delivered.
In reg. 209(1) and (2), the words “relevant annual return or” preceding the words “specified information” omitted by SI 2010/668, reg. 12(2), with effect in relation to the tax year 2011–12 and subsequent tax years.