Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014.
(2) These Regulations come into operation on 18 October 2014.
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paragraphs: In these Regulations—
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paragraphs: A person obliged to make a return under the provisions of the Acts referred to in the Customs (Electronic Filing of Returns) Order 2014 ( S.I. No. 474 of 2014 ) is specified for the purposes of paragraph (a) of subsection (3) of section 917EA of the Taxes Consolidation Act 1997 (No. 39 of 1997) to deliver that return to the Commissioners by such electronic means as are required by the Commissioners.
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paragraphs: (1) A specified person may, by notifying the Commissioners in writing, request to be excluded from the requirements of Regulation 3 on the grounds that the specified person does not have the capacity to make a specified return by electronic means. The notification shall include all information relevant to the consideration by the Commissioners of the request.
(2) Where the Commissioners receive a notification from a specified person in accordance with paragraph (1) or where the Commissioners otherwise consider it appropriate, they may exclude the specified person from these Regulations only if they are satisfied that, in all of the circumstances, the specified person could not reasonably be expected to have the capacity to make a specified return by electronic means.
(3) A decision to exclude a specified person from these Regulations by the Commissioners in accordance with paragraph (2) may be made at any time, but where a notification has been received from a specified person in accordance with paragraph (1) the decision shall be made within 30 days from the receipt of the notification, and the Commissioners shall, in all cases, notify the specified person in writing of the decision.
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paragraphs: (1) A specified person aggrieved by a failure of the Commissioners to exclude the specified person from these Regulations in accordance with Regulation 4(2) may, by notice in writing to the Commissioners before the end of the period of 30 days beginning with the day on which notice of the decision was given to the specified person, apply to have such specified person’s request to be excluded from the provisions of these Regulations heard and determined by the Appeal Commissioners.
(2) On the hearing of an appeal under this Regulation, the Appeal Commissioners shall have regard only to those matters to which the Commissioners may or are required to have regard under these Regulations.
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paragraphs: (1) If, at any time after a decision by the Commissioners in accordance with Regulation 4(2) or a determination by the Appeal Commissioners in accordance with Regulation 5(1) to exclude a specified person from the provisions of these Regulations, the Commissioners decide that, due to a material change in all of the circumstances, the specified person should not be so excluded, they shall notify the specified person in writing of that decision.
(2) The decision referred to in paragraph (1) is deemed to be a failure to exclude the specified person from these Regulations and Regulation 4 applies accordingly.