Finance Act 2019

Amendment of section 917K of Principal Act (hard copies)

70. Section 917K of the Principal Act is amended by substituting the following subsection for subsection (1):

“(1) A hard copy shall be made in accordance with this subsection only if—

(a) the hard copy is made under processes and procedures which are designed to ensure that the information contained in the hard copy shall only be the information transmitted or to be transmitted in accordance with section 917F(1), and

(b) the hard copy is authenticated in accordance with subsection (2).”.