Part 2Unauthorised payments
Chapter 3Administration
Electronic communications
16.—(1) The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006(1) apply as if—
(a)a return,
(b)an assessment under regulation 10 or 12, or
(c)a notification under regulation 11(1),
were information specified in Schedule 2 to those Regulations.
(2) The Income and Corporation Taxes (Electronic Communications) Regulations 2003(2) apply to a payment made by HMRC in connection with the operation of these Regulations as if it were a payment made in connection with the operation of Schedule 1A to TMA 1970.
S.I. 2006/570; relevant amendments were made by paragraph 123 of Schedule 9 to the Finance Act 2024 (c. 3) and S.I. 2009/56.
S.I. 2003/282, relevant amending instruments are S.I. 2009/3218, 2014/489 and 2025/172.