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The Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019

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Obligation on software suppliers: relevant ancillary metadata

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3.—(1) The obligation in paragraph (2) applies to a software supplier each time a person uses the software supplier’s program (whether on its own or in conjunction with another program) to deliver tax information to the Commissioners.

(2) The software supplier must ensure that the program operates so that it—

(a)collects, and

(b)delivers to the Commissioners,

the relevant ancillary metadata.

(3) The software supplier’s obligation under paragraph (2) is subject to paragraph (4).

(4) The program is not required to collect or deliver relevant ancillary metadata to the extent that the person using it to deliver tax information to the Commissioners has blocked the collection of, or manipulated, such metadata.

(5) The delivery of relevant ancillary metadata mentioned in paragraph (2)(b) must be made at the same time as the delivery of the tax information.

(6) The Commissioners may by specific or general direction make further provision as to—

(a)the manner of the collection of relevant ancillary metadata mentioned in paragraph (2)(a), including the required standard of accuracy, and

(b)the electronic form to be taken by the delivery of relevant ancillary metadata mentioned in paragraph (2)(b).

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