Related Commentary  Related HMRC Manuals

135(1)  The Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) may make regulations requiring the use of electronic communications for the delivery by specified persons of specified information required or authorised to be delivered by or under legislation relating to a taxation matter.

135(2)  Regulations under this section may make provision–

(a)as to the electronic form to be taken by information delivered to the Revenue and Customs using electronic communications;

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