ELECTRONIC TRANSACTIONS (GENERAL) REGULATIONS 2017

Transcription

1 Eletroni Transations (General) Regulations 2017 Regulation 1 Statutory Doument No. 2017/0103 Eletroni Transations At 2000 ELECTRONIC TRANSACTIONS (GENERAL) REGULATIONS 2017 Approved by Tynwald: 21 Marh 2017 Coming into Operation: 24 Marh 2017 The Department of Eonomi Development makes the following Regulations under setions 1(3), 2(8) and 8(1) of the Eletroni Transations At Title These Regulations are the Eletroni Transations (General) Regulations Commenement If approved by Tynwald, these Regulations ome into operation on 24 Marh Interpretation In these Regulations the At means the Eletroni Transations At Transations et exluded from setion 1(1) (1) Setion 1(1) of the At (transation not invalid merely beause it takes plae by means of eletroni ommuniation) does not apply to the following transations: (a) (b) () (d) (e) (f) (g) (h) a marriage; a testamentary disposition; the onveyane or reation of an interest in land; a mortgage or harge of land; a ovenant burdening an estate in ustomary fee simple in land; the grant of a power of attorney; a transfer or mortgage of, or a share in a registered in, a registered ship or registered vessel (within the meaning of the Merhant Shipping Registration At 1991); a bill of exhange; SD No.2017/0103 Page 1

2 Regulation 5 Eletroni Transations (General) Regulations 2017 (i) a mortgage, debenture or harge on the undertaking, property or revenues of a ompany or publi authority. (2) Without prejudie to paragraph (1), setion 1(1) of the At does not apply to any statutory provision or rule of law to the extent that it expressly or impliedly requires a transation speified in that paragraph to be effeted by deed or by writing. 5 Time and plae of dispath and reeipt of eletroni ommuniations Setion 2 of the At does not apply to any statutory provision determining the time or plae of supply of any goods or servies for the purpose of the Value Added Tax At Temporary exemption for transations with ertain bodies (1) Subjet to paragraph (2) (a) (b) () setion 4 of the At (requirement et to give information in writing) does not apply in the ase of a requirement or permission to give information to an exempt body; setion 5 of the At (signature) does not apply in the ase of a requirement to give a signature to an exempt body; and setion 6 of the At (prodution of doument) does not apply in the ase of a requirement or permission to produe a doument to an exempt body. (2) Paragraph (1) does not apply in the ase of a requirement or permission to give information or a signature, or to produe a doument, to a body speified in olumn 1 of the Shedule for the purpose of a transation speified in relation to that body in olumn 2 of the Shedule. (3) In this regulation exempt body means (a) (b) () (d) (e) (f) a publi authority; the General Registry; the Clerk of Tynwald; the Isle of Man Information Commissioner; the Attorney General s Chambers; the Manx Museum and National Trust, and inludes any person ating on behalf of any of those bodies or offiers. (4) This regulation shall ease to have effet on 31 Marh Revoations The Eletroni Transations (General) (No. 2) Regulations 2013 and the Eletroni Transations (General) (Amendment) Regulations 2016 are revoked. Page 2 SD No.2017/0103

3 Eletroni Transations (General) Regulations 2017 Regulation 7 MADE 23 FEBRUARY 2017 LAURENCE SKELLY Minister for Eonomi Development SD No.2017/0103 Page 3

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5 Eletroni Transations (General) Regulations 2017 SCHEDULE SCHEDULE [Regulation 6(2)] TRANSACTIONS EXCLUDED FROM EXEMPTION UNDER REGULATION 6 Exempt Body Cabinet Offie Department of Eonomi Development Transation Requests under setion 5 (right of aess to personal data) of the Data Protetion At A. Airraft Registry The submission of any doument required under ivil aviation legislation in the Isle of Man. B. Employment & Skills Group 1. Submission of an appliation, together with assoiated doumentation, in aordane with the Control of Employment Regulations , made under the Control of Employment At Payment of any fees in respet of work permits issued under the Control of Employment At Submission of an appliation, together with assoiated doumentation, under the Overseas Student Sheme Payment of any fees in respet of the Overseas Student Sheme Submission of an appliation, together with assoiated doumentation, relating to Tiers 2 and 5 of the Points Based System, under relevant Immigration legislation. 6. Payment of any fees in respet of appliations under Tiers 2 and 5 of the Points Based System. 7. Submission of an appliation, together with assoiated doumentation, and hange of details notifiations, under the Employment Agenies At Payment of any fees in respet of the Employment 1 SD 2015/0211 SD No.2017/0103 Page 5

6 SCHEDULE Eletroni Transations (General) Regulations 2017 Agenies At Doumentation required by a Warranted Inspetor or Offier of the Department, for the purposes of C. Shipping Registry a. Setion 19 of the Control of Employment At 2014; b. Setion 8 of the Employment Agenies At 1975;. Employers Liability (Compulsory Insurane) At 1976; d. Setion 20 of the Employment At 2006; e. Setion 10 of the Minimum Wage At The submission of any doument required under merhant shipping legislation exept the following: a. the Merhant Shipping Registration At 1991 and Regulations made under the At; b. the Merhant Shipping (Registration) At 1984 and Regulations made under the At. Department of Environment, Food and Agriulture A. Agriulture and Fisheries 1. Appliation for a fishing liene under the Inland Fisheries Regulations Appliation for, and issue of, a horse import liene under the Equine (Importation) Order B.Planning and Building Control Division 1. Appeal requests submitted under artile 8(1) of the Town and Country Planning (Development Proedure) (No. 2) Order Appeal requests submitted under regulation 11(1) of the Town and Country Planning (Registered Buildings) Regulations SD 0762/11 3 SD 0238/13 4 SD 0432/13 Page 6 SD No.2017/0103

7 Eletroni Transations (General) Regulations 2017 SCHEDULE 3. Appeal requests submitted under regulation 13(1) of the Town and Country Planning (Control of Advertisements) Regulations Appeal requests submitted under the Town and Country Planning (Permitted Development) (Teleommuniations) Order Representations subsequent to preliminary publiity under paragraph 2 of Shedule 1 of the Town and Country Planning At Objetions and representation subsequent to a notie under setion 45(2)(a) of the Town and Country Planning At Objetions and representation subsequent to notie under paragraph 6(2) (a) of Shedule 1 of the Town and Country Planning At Written representations subsequent to a notie under regulation 10 of the Town and Country Planning (Control of Advertisements) Regulations Written representations subsequent to a notie under regulation 8 of the Town and Country Planning (Registered Buildings) Regulations Written representations subsequent to a notie under artile 5 of the Town and Country Planning (Development Proedure) (No. 2) Order The submission of forms, appliations, and payment of fees, if appliable, in respet of appliations under: a. Part 3, regulation 12 of the Building Regulations ; 5 SD 0434/13 6 SD 0433/13 7 SD 0238/13 8 SD 2014/0165 SD No.2017/0103 Page 7

8 SCHEDULE Eletroni Transations (General) Regulations 2017 b. the Building Control (Approved Douments) Order ;. artile 4(1) of the Town and Country Planning (Development Proedure) (No 2) Order 2013; d. paragraph 3 (8) of Shedule 1 of the Town and Country Planning (Permitted Development)(Teleommuniations) Order 2013; e. regulation 9 of the Town and Country Planning (Control of Advertisements) Regulations 2013; f. regulation 2 of the Town and Country Planning (Certifiates of Lawful Use or Development) Regulations ; g. regulation 7 of the Town and Country Planning (Registered Buildings) Regulations 2013; Department of Infrastruture h. setion 27 of the Building Control At A. Highway Servies Division 1. The payment of vehile duty, with effet from the oming into fore of these Regulations. 2. The submission of forms, appliations and payment of fees if appliable, in respet of a. the registration of a vehile; b. hange of vehile ownership;. exporting a vehile; d. the purhase of registration numbers inluding herished numbers; e. hange of vehile partiulars; f. the request for dupliate douments; g. a vehile test; h. a vehile liene; i. a delaration of a vehile being kept off-road; 9 SD 2014/ SD 253/05 Page 8 SD No.2017/0103

9 Eletroni Transations (General) Regulations 2017 SCHEDULE j. a delaration regarding the end of life of a vehile or srapping a vehile; k. trade lienes, as presribed by the Liensing and Registration of Vehiles At 1985 and Regulations under that At. 3. The submission of forms, appliations and payment of fees, if appliable, in respet of: a. a driving liene; b. provisional driving liene;. driving test or theory and hazard pereption test; d. notifiation of a medial ondition; e. supply of additional information regarding driving liene. 4. Notifiation by the Registrar to the Department of Infrastruture of an order of a ourt under Part II (disqualifiation and endorsement of driving lienes) of Shedule 3 to the Road Traffi At The submission of forms, appliations and payment of fees, if appliable, in respet of a. an Approved Driving Instrutor liene; b. trainee instrutor liene;. dupliate liene; d. test to beome an Approved Driving Instrutor; e. notifiation of a medial ondition; f. notifiation of hange of address or ontat details; g. supply of additional information regarding driving liene; h. renewal of Approved Driving Instrutor liene, under Shedule 4 of the Road Traffi At 1985 and the Motor Cars (Driving Instrutors) Regulations SD 242/07 SD No.2017/0103 Page 9

10 SCHEDULE Eletroni Transations (General) Regulations The submission of forms, appliations and payment of fees, if appliable, in respet of a. Compulsory Basi Training Instrutor s liene; b. trainee instrutor liene;. dupliate liene ; d. test to beome a Compulsory Basi Training Instrutor; e. notifiation of medial ondition; f. notifiation of hange of address or ontat details; g. supply of additional information regarding driving liene; h. renewal of Compulsory Basi Training liene, under Shedule 3 of the Road Traffi At 1985 and the Motor Biyles (Approved Training Courses for Drivers) Regulations The submission of forms, appliations, appeals or payments in respet of fixed penalty offenes issued under Shedule 5A or s33 or s33a of the Road Traffi Regulation At The issue of parking permits. 9. The reeipt of appliations and fees for parking permits under the Road Traffi Regulation At 1985 Setion 14(3) (b) and 39(1). 10. The submission of forms, appliations, appeals or payment in respet of - a. fixed penalty offenes issued by the Department; b. ar parking or exess harges speified, under the Road Traffi Regulation At B. Ports Division 12 SD 665/02 Page 10 SD No.2017/0103

11 Eletroni Transations (General) Regulations 2017 SCHEDULE 1. The submission of payments for invoies issued in respet of ar parking harges or exess harges speified under provisions ontained in the Road Traffi Regulation At Notifiation of hanges in details of a pleasure raft and its owner under regulations made under the Harbours At Delaration of the partiulars and seurity status of a vessel in advane of its arrival in aordane with the International Ship and Port Seurity Code 2004 (ISPS). 4. The submission of forms, appliations and payment of harbour dues under the a. Harbour Dues (Fishing Vessels, Work Boats and Constrution Barges) Regulations ; b. Harbour Dues (Merhant Vessels) Regulations ;. Harbour Dues (Pleasure Vessels, Large Commerial Yahts and Tall Ships) Regulations The submission of forms, appliations and payment of fees if appliable, in respet of a. amenity use of a harbour; b. pontoon berth;. storage, under the provisions of the Harbours At The submission of a form or appliation in respet of an appliation for authorisation under the Submarine Cables At SD 2016/ SD 2016/ SD 2016/0056 SD No.2017/0103 Page 11

12 SCHEDULE Eletroni Transations (General) Regulations The submission of a form or appliation in respet of a wrek under the Wrek and Salvage (Ships and Airraft) At The submission of a form or appliation in respet of deposits at sea under the Water Pollution At Estates Shared Servies 1. The submission of payments for invoies issued in respet of -- Finanial Intelligene Unit General Registry Isle of Man Finanial Servies Authority a. ar parking harges or exess harges speified under provisions ontained in the Road Traffi Regulation At 1985; b. Drumgold Street, Douglas (Car Park) Order ;. Chester Street, Douglas (Car Park) Order The submission, to a onstable or ustoms offier serving (in either ase) with the Finanial Intelligene Unit of the Isle of Man Constabulary, of a dislosure under setions 142, 143, 144 or 154 of the Proeeds of Crime At 2008 in the form and manner presribed in an order made under setion 155 of that At. Submission of appliations and supporting douments under the Land Registration At 1982 and the Land Registry Rules The submission of an auditor s report under setion 17(1) of the Finanial Servies At The submission of notifiations under the requirements of the Finanial Servies Rule Book The submission of omments on exeptions under Rule 5.14(4) of the Finanial Servies Rule Book The submission of notifiations under regulation 5.6(1)(ii) of the Finanial Servies (Exemptions) Regulations SD 0093/ SD 0091/ SD 588/00 19 SD 2016/0264 Page 12 SD No.2017/0103

13 Eletroni Transations (General) Regulations 2017 SCHEDULE 5. The submission of notifiations under setion 6(1) of the Colletive Investment Shemes At The withdrawal of an appliation for authorisation under paragraph 1(6) of Shedule 1 to the Colletive Investment Shemes At The submission of notifiations of hanges to authorised shemes under paragraphs 3(1) and 3(3) of Shedule 1 to the Colletive Investment Shemes At A written notie of the proposed appointment of a manager of a full international sheme under paragraph 2(12) of Shedule 2 to the Colletive Investment Shemes At The submission of notifiations of hanges to full international shemes under paragraphs 3(1), 3(2) and 3(4) of Shedule 2 to the Colletive Investment Shemes At The submission of notifiations of a sheme's establishment under paragraph 4(5) of Shedule 2 to the Colletive Investment Shemes At The submission of notifiations of hanges to other international shemes under paragraph 5(1) of Shedule 2 to the Colletive Investment Shemes At A written notie that sheme wishes to be reognised under paragraph 1(4) of Shedule 4 to the Colletive Investment Shemes At The submission of notifiations under paragraph 3(1) of Shedule 4 to the Colletive Investment Shemes At The submission of notifiations under regulations 12(1), 13(1), 13(2) and 21(5) of the Colletive 20 SD 0885/11 SD No.2017/0103 Page 13

14 SCHEDULE Eletroni Transations (General) Regulations 2017 Investment Shemes (Regulated Fund) Regulations The submission of notifiations under regulations 6(1) and 8(1) and (2) of the Colletive Investment Shemes (Qualifying Fund) Regulations The submission of notifiations under regulations 6 and 9(1) of the Colletive Investment Shemes (Speialist Fund) Regulations The submission of notifiations under regulation 6 of the Colletive Investment Shemes (Reognised Shemes) Regulations The submission of notifiations under regulation 4 of the Colletive Investment Shemes (Reognised Shemes from Designated Countries or Territories) (Notifiation) Regulations The submission of notifiations under regulation 23 of the Colletive Investment Shemes (Experiened Investor Fund) Regulations The submission of notifiations under the requirements of the Authorised Colletive Investment Shemes Regulations The submission of notifiations under the requirements of the Register of Reognised Auditor Regulations The submission of reports and notifiations under the requirements of the Publi Oversight of Reognised Auditor Regulations SD 161/10 22 SD 163/10 23 SD 162/10 24 SD 2015/ SD 167/10 26 SD 164/10 27 SD 682/10 28 SD 07/10 29 SD 08/10 Page 14 SD No.2017/0103

15 Eletroni Transations (General) Regulations 2017 SCHEDULE 23. Written representations under setion 5(2) of the Retirement Benefits Shemes At The submission of notifiations under setion 18(A1), (1), (2) and (4) of the Retirement Benefits Shemes At The submission of notifiations under setion 21(4) of the Retirement Benefits Shemes At Written representations under setion 22(5) of the Retirement Benefits Shemes At The submission of reports under setion 41(1) of the Retirement Benefits Shemes At The submission of onfirmations under regulation 5(1) of the Retirement Benefits Shemes (Reognised Shemes) Regulations The submission of statements and delarations under regulation 7(6) of the Retirement Benefits Shemes (Domesti Shemes) (General Administration) Regulations The submission of statements and delarations under regulation 7(6) of the Retirement Benefits Shemes (International Shemes) Regulations The submission of notifiations under regulation 8(4) and (6) of the Retirement Benefits Shemes (Permitted Shemes) Regulations Written representations under regulation 10(6) of the Retirement Benefits Shemes (Permitted Shemes) Regulations SD 590/04 31 SD 589/04 32 SD 645/01 33 SD 593/04 34 SD 593/04 SD No.2017/0103 Page 15

16 SCHEDULE Eletroni Transations (General) Regulations Written requests under regulation 5(1) of the Retirement Benefits Shemes (General Register) Regulations Isle of Man Information Commissioner Manx Utilities Authority 1. Notifiation by data ontrollers under Part 3 of the Data Protetion At Complaints under the Data Protetion At Complaints under the Freedom of Information At Submission of a preliminary enquiry form and supporting douments relating to a new supply or the modifiation of an existing supply of eletriity to a property. 2. Payment of harges for the supply of eletriity. 3. Enquiries or omplaints relating to harges for the supply of eletriity. Treasury Customs and Exise Division 1. The submission of a Value Added Tax return and the reeipt of payments in respet of value added tax, with effet from 30 April The submission of an EC Sales List (ESL) detailing where a business registered for Value Added Tax in the Island a. makes supplies of goods to businesses registered for Value Added Tax in a member State; b. transfers its own goods to a member State;. is the intermediary in triangular transations between businesses registered for Value Added Tax; and/or d. supplies servies to businesses in member States where those businesses are required to aount for Value Added Tax under the reverse harge proedure, from 1 January SD 595/04 Page 16 SD No.2017/0103

17 Eletroni Transations (General) Regulations 2017 SCHEDULE 3. Notifiation by a business registered for Value Added Tax of variations to details of a ontat person and postal address of the business. 4. Submission of exise warehousing returns W1, W5 and W6 and W5D and W6D deferment statements. 5. Submission of HO5 RDCO returns by registered dealers in ontrolled oil. 6. Submission of delarations required under Part VA of the Customs and Exise Management At 1986 from a person intending to enter or depart the Island with amounts of ash in exess of 10, Submission of International Maritime Organisation forms C94, C95, C96, C97 and C98 8. Submission of Requests for Attendane forms C&E200A and C&E200B B. Inome Tax Division 9. Payment of any money in respet of inome tax and National Insurane. 10. Submission of an inome tax return by or on behalf of an individual taxpayer in respet of an inome tax year ending on or after 5 April Submission of an inome tax return by or on behalf of a orporate taxpayer in respet of an aounting period ending on or after 5 April Submission of an inome tax instalment payments (ITIP) employee ommening ertifiate or employee leaving ertifiate. 13. Provision of details of taxable payments under Setion 78 of the Inome Tax At Submission of an employer s return and supporting douments T9, T13 and T14 in respet of an inome tax year ending on or after 5 April Submission of a remittane ard and payment of SD No.2017/0103 Page 17

18 SCHEDULE Eletroni Transations (General) Regulations 2017 inome tax and National Insurane by an employer, sub-ontrator or third-party payer. 16. Provision of the automati exhange of information in aordane with arrangements reahed between the Government of the Isle of Man and other jurisditions. 17. Enquiries and orrespondene relating to inome tax and National Insurane. Page 18 SD No.2017/0103

19 Eletroni Transations (General) Regulations 2017 Explanatory Note EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations revoke and replae the Eletroni Transations (General) (No. 2) Regulations 2013 and the Eletroni Transations (General) (Amendment) Regulations 2016 with minor amendments. A temporary exemption for publi authorities is extended to 2018 but exeptions to the exemption are presribed in the Shedule. SD No.2017/0103 Page 19