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| Made | 21st March 2005 | ||
| Laid before the House of Commons | 21st March 2005 | ||
| Coming into force | 11th April 2005 |
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by sections 132 and 133(2) of the Finance Act 1999[1] make the following Regulations:
Citation, commencement and interpretation
1. - (1) These Regulations may be cited as the Stamp Duty Land Tax (Electronic Communications) Regulations 2005 and shall come into force on 11th April 2005.
(2) In these Regulations -
-
"the Board" means the Commissioners of Inland Revenue;
-
"land transaction return" means a return complying with the requirements imposed by Part 1 of Schedule 10 to the Finance Act 2003[2] (stamp duty land tax: land transaction returns) and regulations under that Part; and
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"official computer system" means a computer system maintained by or on behalf of the Board -
-
(a) to send or receive information or payments, or
(b) to process or store information.
(3) References in these Regulations to information and to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999.
Scope of these Regulations
2.
These Regulations apply -
-
(a) to the delivery to the Board of a land transaction return; and
(b) the making of any payment or repayment of tax or other sums in connection with the delivery of such a return.
Restriction on the use of electronic communications
3. - (1) The Board may only use electronic communications in connection with the matters referred to in regulation 2 if -
-
(a) the recipient has indicated that he consents to the Board using electronic communications in connection with those matters; and
(b) the Board have not been informed that that consent has been withdrawn.
(2) A person other than the Board may only use electronic communications in connection with the matters referred to in regulation 2 if the conditions specified in paragraphs (3) to (6) are satisfied.
(3) The first condition is that the person is for the time being permitted to use electronic communications for the purpose in question by an authorisation given by means of a direction of the Board.
(4) The second condition is that the person uses -
-
(a) an approved method for authenticating the identity of the sender of the communication;
(b) an approved method of electronic communications; and
(c) an approved method for authenticating any information delivered by means of electronic communications.
(5) The third condition is that any information or payment sent by means of electronic communications is in a form approved for the purpose of these Regulations.
Here "form" includes the manner in which the information is presented.
(6) The fourth condition is that the person maintains such records in written or electronic form as may be specified in a general or specific direction of the Board.
(7) In this regulation "approved" means approved, for the purposes of these Regulations and for the time being, by means of a general or specific direction of the Board.
Use of intermediaries
4.
The Board may use intermediaries in connection with -
-
(a) the delivery of information or the making of payments or repayments by means of electronic communications in connection with the matters referred to in regulation 2(1), and
(b) the authentication or security of anything transmitted by such means,
and may require other persons to use intermediaries in connection with those matters.
Effect of delivering information by means of electronic communications
5. - (1) Information to which these Regulations apply, and which is delivered by means of electronic communications, shall be treated as having been delivered, in the manner or form required by Part 4 of the Finance Act 2003 and the Stamp Duty Land Tax (Land Transaction Returns) Regulations 2003 if, but only if, all the conditions imposed by -
-
(a) these Regulations,
(b) any other applicable enactment (except to the extent that the condition thereby imposed is incompatible with these Regulations), and
(c) any specific or general direction given by the Board,
are satisfied.
(2) Information delivered by means of electronic communications shall be treated as having been delivered on the day on which the last of the conditions imposed as mentioned in paragraph (1) is satisfied.
This is subject to paragraphs (3) and (4).
(3) The Board may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (2).
(4) Information shall not be taken to have been delivered to an official computer system by means of electronic communications unless it is accepted by the system to which it is delivered.
Proof of content
6.
- (1) A document certified by an officer of the Board to be a printed-out version of any information delivered by means of electronic communications under these Regulations on any occasion shall be evidence, unless the contrary is proved, that that information -
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(a) was delivered by means of electronic communications on that occasion; and
(b) constitutes the entirety of what was delivered on that occasion.
(2) A document purporting to be a certificate given in accordance with paragraph (1) shall be presumed to be such a certificate unless the contrary is proved.
Proof of sender or recipient
7.
The identity of -
-
(a) the sender of any information delivered to an official computer system by means of electronic communications under these Regulations, or
(b) the recipient of any information delivered by means of electronic communications from an official computer system,
shall be presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.
Information delivered electronically on another's behalf
8.
Any information delivered by an approved method of electronic communications on behalf of any person shall be deemed to have been delivered by him unless he proves that it was delivered without his knowledge or connivance.
Proof of delivery of information and payments
9.
- (1) The use of an authorised method of electronic communications shall be presumed, unless the contrary is proved, to have resulted in the making of a payment or the delivery of information -
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(a) in the case of information falling to be delivered, or a payment falling to be made, to the Board, if the making of the payment or the delivery of the information has been recorded on an official computer system; and
(b) in the case of information falling to be delivered, or a payment falling to be made, by the Board, if the despatch of that payment or information has been recorded on an official computer system.
(2) The use of an authorised method of electronic communications shall be presumed, unless the contrary is proved, not to have resulted in the making of a payment, or the delivery of information -
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(a) in the case of information falling to be delivered, or a payment falling to be made, to the Board, if the making of the payment or the delivery of the information has not been recorded on an official computer system; and
(b) in the case of information falling to be delivered, or a payment falling to be made, by the Board, if the despatch of that payment or information has not been recorded on an official computer system.
(3) The time of receipt of any information or payment sent by an authorised means of electronic communications shall be presumed, unless the contrary is proved, to be that recorded on an official computer system.
Use of unauthorised means of electronic communications
10.
- (1) Paragraph (2) applies to information which is required to be delivered to the Board in connection with the matters mentioned in regulation 2.
(2) The use of a means of electronic communications, for the purpose of delivering any information to which this paragraph applies, shall be conclusively presumed not to have resulted in the delivery of that information, unless -
-
(a) that means of electronic communications is for the time being approved for delivery of information of that kind; and
(b) the sender is approved for the use of that means of electronic communications in relation to information of that kind.
Ann Chant
Helen Ghosh
Two of the Commissioners of Inland Revenue
21st March 2005
(This note is not part of the Regulations)
These Regulations provide for the electronic delivery of certain types of information to or by the Commissioner of Inland Revenue ("the Board").
Regulation 1 provides for the citation, commencement and interpretation of the Regulations.
Regulation 2 defines the scope of the Regulations. They apply to the delivery of land transaction returns for the purposes of stamp duty land tax and payments required to be delivered to or by the Board in relation to such returns.
Regulation 3 sets out the conditions under which the Board and others may use electronic communications for the purposes mentioned in regulation 2.
Regulation 4 permits the Board to use intermediaries for the purposes of electronic delivery of information and payments under the specified provisions, and authorises them to require others to do so.
Regulations 5 to 10 provide evidential rules in connection with the use of electronic communications for the purposes of the specified provisions.
These Regulations do not impose new costs on business.
Notes:
[1] 1999 c. 16.back
[2] 2003 c. 14. Part 1 of Schedule 10 has been amended by S.I. 2004/3208.back
ISBN 0 11 072635 9