949C Electronic means

Summary

Section 949C contains provisions relating to the performance of functions by electronic means.

Acts and functions required to be performed by Revenue, the Appeal Commissioners or other persons such as appellants or their agents may be performed by way of electronic means. Examples include the online submission of information and email communication.

Revenue and the Appeal Commissioners may put arrangements in place to facilitate electronic communication and these must comply with the requirements contained in the Electronic Commerce Act 2000.

Details

(1) Acts and functions required to be performed by Revenue, the Appeal Commissioners or other persons (such as appellants or agents acting for appellants) may be performed by way of electronic means, such as the online submission of information or communication by email.

(2) All kinds of documents may be sent by post or by electronic means, such as email.

(3) Revenue and the Appeal Commissioners may put arrangements in place for, or to approve, the use of electronic means for appeals.

(4) Revenue and the Appeal Commissioners shall require a person comply with the type of requirements contained in the Electronic Commerce Act 2000.

Relevant Date: Finance Act 2021