Finance Act, 2001
|
Amendment of Chapter 6 (electronic transmission of returns of income, profits, etc., and of other Revenue returns) of Part 38 of Principal Act. |
235.—Chapter 6 of Part 38 of the Principal Act is amended with effect from 15 February 2001— | |
(a) in section 917D(1)— | ||
(i) by the substitution— | ||
(I) for the definition of “digital signature” of the following: | ||
“‘digital signature’, in relation to a person, means an advanced electronic signature (within the meaning of the Electronic Commerce Act, 2000 ) provided to the person by the Revenue Commissioners solely for the purpose of making an electronic transmission of information which is required to be included in a return to which this Chapter applies and for no other purpose and a qualified certificate (within the meaning of that Act) provided to the person by the Revenue Commissioners or a person appointed in that behalf by the Revenue Commissioners;”, | ||
(II) for the definition of “return” of the following: | ||
“‘return’ means any return, claim, application, notification, election, declaration, nomination, statement, list, registration, particulars or other information which a person is or may be required by the Acts to give to the Revenue Commissioners or any Revenue officer;”, | ||
and | ||
(ii) by the deletion of subsection (2); | ||
(b) in section 917F— | ||
(i) by the substitution in paragraph (c) of subsection (1) for “the approved person's digital signature” of “the approved person's or the authorised person's digital signature”, and | ||
(ii) by the substitution for subsection (5) of the following: | ||
“(5) Where an approved transmission is made by— | ||
(a) an approved person on behalf of another person, or | ||
(b) an authorised person on behalf of another person (not being the person who authorised that person), | ||
a hard copy of the information shall be made and authenticated in accordance with section 917K.”; | ||
(c) in section 917G— | ||
(i) by the substitution in subsection (1) for “complies with the provisions of this section and, in particular, with the conditions specified in subsection (3)” of “complies with the condition specified in subsection (3)(a) in relation to authorised persons and the condition specified in subsection (3)(b) in relation to the making of transmissions and the use of digital signatures”, | ||
(ii) by the substitution in subsection (2) for “in writing or by such other means as may be approved by the Revenue Commissioners” of “by such means as the Revenue Commissioners may determine”, and | ||
(iii) by the substitution for subsection (3) of the following: | ||
“(3) The conditions referred to in subsection (1) are that— | ||
(a) the person notifies the Revenue Commissioners in a manner to be determined by the Revenue Commissioners of the persons (each of whom is referred to in this section as an ‘authorised person’), in addition to the person, who are authorised to make the transmission, and | ||
(b) the person and each person who is an authorised person in relation to that person in making the transmission complies with the requirements referred to in subsections (2) and (3) of section 917H.”; | ||
(d) by the substitution in section 917H for subsections (2) and (3) of the following: | ||
“(2) The Revenue Commissioners shall publish and make known to each approved person and each authorised person any requirement for the time being determined by them as being applicable to— | ||
(a) the manner in which information which is required to be included in a return to which this Chapter applies is to be transmitted electronically, and | ||
(b) the use of a person's digital signature. | ||
(3) The requirements referred to in subsection (2) include— | ||
(a) requirements as to the software or type of software to be used to make a transmission, | ||
(b) the terms and conditions under which a person may make a transmission, and | ||
(c) the terms and conditions under which a person may use that person's digital signature.”; | ||
(e) by the deletion of section 917I; | ||
(f) in section 917K(1)(a) by the substitution for “to be transmitted” of “transmitted or to be transmitted”, and | ||
(g) in section 917M(3) by the substitution for “for the purposes of any proceedings in relation to which the certificate is given” of “for the purposes of the Acts”. |