255A(1)  The Board of Inland Revenue may give directions requiring specified persons to use electronic means for the making of specified payments required to be made under or by virtue of this Part.

255A(2)  Directions under this section may make provision–

(a)as to conditions that must be complied with in connection with the use of electronic means for the making of any payment,

(b)for treating a payment as not having been made unless conditions imposed by the directions are satisfied, and

(c)for determining the time when a payment in accordance with directions under this section is to be taken to be made.

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