4. In regulation 25A—
(a)before paragraph (1) insert—
“(A1) Where a person makes a return required by regulation 25 by means of electronic communications using functional compatible software, such a method of making a return shall be referred to in this Part as a “compatible software return system”.”;
(b)in paragraph (1) after “electronic communications” insert “other than functional compatible software”;
(c)after paragraph (2) insert—
“(2A) A person who is subject to the requirements of regulation 32A, including by virtue of an election in accordance with regulation 32C, must make a return required by regulation 25 using a compatible software return system.”;
(d)in paragraph (3) for “paragraph (6) below” substitute “paragraphs (2A) above and (6) below”;
(e)in paragraphs (4), (8), (10)(b), (11), (12)(a) to (c), (13), (14), (18)(a), and (20)(b) after “electronic return system” insert in each case “or a compatible software return system”;
(f)in paragraph (15) before “(3)” insert “(2A) or”;
(g)in paragraph 20(a) after “electronic return system,” insert “, a compatible software return system”.