S.L. 517.2 Art. 5Validity of the submission of statutory documents.

Subject to the provisions of rule 6, and except as may be otherwise provided in guidelines:

(a) when a person submits the electronic format of a statutory document electronically in accordance with the procedures set out in guidelines and within the time limit that is applicable in accordance with rule 4, he shall be deemed to have validly submitted that statutory document for the purpose of the relative revenue Act;

(b) the valid submission of the electronic format of a statutory document shall relieve that person from the obligation to submit any statement or other document that is otherwise required by the relative revenue Act to be submitted together with the paper format of that document.