Finance Act 2005

Chapter 3

PAYE: Electronic and Telephone Communications

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.”.