[204 Mandatory electronic payment]
Finance Act 2003 (2003 c 14) | Legislation

[204  Mandatory electronic payment]

[(1)     The Commissioners for Her Majesty's Revenue and Customs may make regulations requiring a person to use electronic means in making specified payments under legislation relating to a tax (or duty) for which the Commissioners are responsible.

(2)     The regulations may provide for exceptions.]

(3)     Regulations 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 any of the regulations are satisfied;

(c)     for determining the time when payment is to be taken to have been made.

(4)     Regulations under this section may also make provision (which may include provision for the application of conclusive or other presumptions) as to the manner of proving for any purpose—

(a)     whether any use of electronic means for making a payment is to be taken as having resulted in the payment being made;

(b)     the time of the making of any payment for the making of which electronic means have been used;

(c)

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