[F181D(1)A notice under paragraph 81A, and any information accompanying the notice, must be given electronically.U.K.
(2)A return under paragraph 81B, and any information accompanying the return, must be given electronically.
(3)But, if HMRC consider it appropriate to do so, HMRC may allow the company to give a notice or return or any accompanying information in another way; and, if HMRC do so, the notice, return or information must be given in that other way.
(4)The Commissioners for Her Majesty's Revenue and Customs—
(a)must prescribe how notices, returns and accompanying information are to be given electronically;
(b)may make different provision for different cases or circumstances.]
Textual Amendments
F1Sch. 2 Pt. 10 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96)