1.  These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010 and come into force on 4th January 2011.

2.—(1) This regulation amends the Income and Corporation Taxes (Electronic Communications) Regulations 2003(3) as follows.

(2) After regulation 3(10), insert—

“(10A) Electronic communications need not be used to deliver a company tax return while the company required to deliver it by the notice mentioned in paragraph (10)—

(a)has a liquidator appointed for the purposes of a creditors’ voluntary winding up (within sections 90 and 100 of the Insolvency Act 1986(4) or Articles 76 and 86 of the Insolvency (Northern Ireland) Order 1989(5));

(b)has a liquidator provisionally appointed by a court (within section 135 of that Act or Article 115 of that Order);

(c)has a supervisor carrying out functions in relation to a company voluntary arrangement (within section 7(2) of or Schedule A1, paragraph 39(2) to that Act(6) or Article 20(2) of or Schedule A1, paragraph 49(2) to that Order(7));

(d)has a compromise or arrangement in effect (within Part 26 of the Companies Act 2006(8)); or

(e)is a limited liability partnership, and

(i)has a liquidator appointed, or

(ii)is the subject of a winding up order by the court,

(within section 1273(4)(a) of the Corporation Tax Act 2009(9)).”.

(3) After regulation 3(11), insert—

“(12) The exceptions created by paragraphs (10) to (11) also apply in circumstances corresponding to those listed or described there but governed by the law of a place outside the United Kingdom.”.

EXPLANATORY NOTE

(This note is not part of the Regulations)

Those delivering company tax returns must use an approved method of electronic communications to do so, starting on 1 April 2011 for corporation tax return periods ending on 1 April 2010 or later. There are exceptions to this for companies subject to winding up orders, in administration, or in administrative receivership, and where the use is incompatible with religious beliefs(10).

These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003(11) (S.I. 2003/282), creating more exceptions. These are for a company in a creditors’ voluntary winding up, with a provisional liquidator appointed, with a company voluntary arrangement in place, or with a compromise or arrangement in place. There is also an exception for a limited liability partnership being wound up. The amendments also apply the exceptions to corresponding circumstances governed by the law of a place outside the United Kingdom.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.