Finance Act, 1989

Amendment of section 37 (signing of returns, etc.) of Principal Act.

82.—Section 37 of the Principal Act is hereby amended by the substitution for subsection (4) of the following subsection:

“(4) (a) A return or additional return delivered under this Act shall—

(i) be made on a form provided, or approved of, by the Commissioners, or

(ii) except in a case to which subsection (2) relates but in a case where subsection (3) applies, be in a form approved of by the Commissioners and delivered by any electronic, photographic or other process approved of by them and in circumstances where the use of such process has been agreed by them and subject to such conditions as they may impose.

(b) An affidavit, additional affidavit, account or additional account, delivered under this Act, shall be made on a form provided, or approved of, by the Commissioners.”.