1. The Taxes Consolidation Act 1997 is amended -
(a) in section 239 by inserting the following after subsection (4) (as amended by the Finance (No. 2) Act 2008):
"(4A) Where a return referred to in subsection (4) is made by electronic means and in accordance with Chapter 6 of Part 38, then subsection (4) shall apply and have effect as if 'day 23 of the month' were substituted for 'day 21 of the month'; but where that return is made after the day provided for in this subsection the Tax Acts shall apply and have effect without regard to the provisions of this subsection.",
(b) in section 531 by inserting the following after subsection (3A):
"(3AA) Where a return and remittance referred to, respectively, in subparagraphs (a)(i) and (a)(ii) of subsection (3A) are -
(a) as respects the return, made by electronic means and in accordance with Chapter 6 of Part 38, and
(b) as respects the remittance, made by such electronic means (within the meaning of section 917EA) as are require
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