Part 15: Relocation of section 118 of FA 1998
Overview
1359.This Part inserts sections 43E and 43F of TMA, which cover the making of claims for income tax purposes by means of electronic communications. It is based on section 118 of FA 1998 and paragraph 1(1) of Schedule 17 to the Communications Act 2003.
Section 43E of TMA: Making of income tax claims by electronic communications etc
1360.Section 43E of TMA gives the Commissioners for HMRC the power to specify that certain claims made by individuals for income tax purposes may be made by an electronic communications service. It sets out the scope of the Commissioners’ authority and certain restrictions.
Section 43F of TMA: Effect of directions under section 43E
1361.Section 43F of TMA sets out the effect of directions under section 43E.