Finance Act 2005
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Chapter 3 PAYE: Electronic and Telephone Communications | ||
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Amendment of Chapter 6 (electronic transmission of returns of income, profits, etc., and of other Revenue returns) of Part 38 of Principal Act. |
22.—With effect from the passing of this Act Chapter 6 (as amended by the Finance Act 2001 ) of Part 38 of the Principal Act is amended— | |
(a) in section 917D by inserting the following after the definition of “digital signature”: | ||
“ ‘electronic identifier’, in relation to a person, means— | ||
(a) the person's digital signature, or | ||
(b) such other means of electronic identification as may be specified or authorised by the Revenue Commissioners for the purposes of this Chapter;”, | ||
(b) in section 917F(1) by substituting the following for paragraph (c): | ||
“(c) the transmission bears the electronic identifier of that person, and”, | ||
(c) in section 917G(1) by substituting “electronic identifiers” for “digital signatures”, | ||
and | ||
(d) in section 917H— | ||
(i) in paragraph (b) of subsection (2) and paragraph (c) of subsection (3) by substituting “electronic identifier” for “digital signature”, and | ||
(ii) by inserting the following after subsection (3): | ||
“(4) For the purposes of subsection (3), the Revenue Commissioners may determine different terms and conditions in relation to different returns or categories of a return, different categories of persons and different returns or categories of a return made by different categories of persons.”. |