Part 15 Relocation of Section 118 of FA 1998
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 15 Relocation of Section 118 of FA 1998

Taxes Management Act 1970 (c 9)

85

TMA 1970 is amended as follows.

86

In Part 4, after section 43D (which is inserted by Schedule 8) insert—

“43E Making of income tax claims by electronic communications etc

(1)     The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.

(2)     In subsection (1) “claims directions†means general directions for the purposes of income tax relating to—

(a)     the circumstances in which, and

(b)     the conditions subject to which,

claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim in writing.

(3)     Directions under subsection (1)—

(a)     may not relate to the making of a claim by an individual in the individual's capacity as a trustee, partner or personal representative, but

(b)     subject to that, may relate to claims made by an individual through another person acting on the individual's

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