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(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(a) the hard copy is made under processes and procedures which are designed to ensure that the information contained in the hard copy shall only be the information transmitted or to be transmitted in accordance with section 917F(1), and

(2) For the purposes of this Chapter, a hard copy made in accordance with subsection (1) shall be authenticated only if the hard copy is signed by the person who would have been required to make the declaration, sign the return or furnish the certificate, as the case may be, but for paragraph (a), (b) or (d) of section 917F(3).

(1) This section shall apply where the obligation of any person to make a return to which this Chapter applies is treated as fulfilled in accordance with section 917F(1).

(3) Where this section applies the person whose obligation to make a return to which this Chapter applies is treated as fulfilled in accordance with section 917F(1) shall have all the rights and duties in relation to the information contained in the transmission as the person would have had if that information had been contained in a return made by post.

(1) This section shall apply where the obligation of any person to make a return to which this Chapter applies is treated as fulfilled in accordance with section 917F(1).

(3) Where this section applies a hard copy certified by a revenue officer to be a true copy of the information transmitted electronically in accordance with section 917F(1) shall be treated for the purposes of any proceedings in relation to which the certificate is given for the purposes of the Acts as if the hard copy—

(4) For the purposes of any proceedings under the Acts, unless a Judge or any other person before whom proceedings are taken determines at the time of the proceedings that it is unjust in the circumstances to apply this provision, any rule of law restricting the admissibility or use of hearsay evidence shall not apply to a representation contained in a document recording information which has been transmitted in accordance with section 917F(1) in so far as the representation is a representation as to—