Part 6

Miscellaneous and supplementary provisions

Mandatory e-filing

Use of electronic communications under other provisions
136
1
Any power to make subordinate legislation for or in connection with the delivery of information conferred in relation to a taxation matter on—
a
the Commissioners of Inland Revenue, or
b
the Treasury,
includes power to make any such provision in relation to the delivery of that information as could be made in exercise of the power conferred by section 135.
2
Provision made in exercise of the powers conferred by section 135 or subsection (1) above has effect notwithstanding so much of any enactment or subordinate legislation as would otherwise—
a
allow information to be delivered otherwise than by means of electronic communications, or
b
preclude the use of an intermediary in connection with its delivery.
3
Expressions used in this section and section 135 have the same meaning in this section as in that section.
4
Nothing in this section shall be read as restricting the generality of the power conferred by section 135.