Eletroni Transations (General) (No. 2) Regulations 2013 Index ELECTRONIC TRANSACTIONS (GENERAL) (NO. 2) REGULATIONS 2013 Index Regulation Page 1 Title... 3 2 Commenement... 3 3 Interpretation... 3 4 Transations et exluded from setion 1(1)... 3 5 Time and plae of dispath and reeipt of eletroni ommuniations... 4 6 Temporary exemption for transations with ertain bodies... 4 7 Revoations... 5 SCHEDULE 7 SD 223/13 Page 1
Eletroni Transations (General) (No. 2) Regulations 2013 Regulation 1 Statutory Doument No. 223/13 Eletroni Transations At 2000 ELECTRONIC TRANSACTIONS (GENERAL) (NO. 2) REGULATIONS 2013 Approved by Tynwald: 21 May 2013 Coming into Operation: 1 April 2013 The Treasury makes the following Regulations under setions 1(3), 2(8) and 8(1) of the Eletroni Transations At 2000. The Treasury is satisfied that it is neessary for subsetion (2) of setion 13 to apply to these Regulations and aordingly they ome into operation before being approved by Tynwald. 1 Title These Regulations are the Eletroni Transations (General) (No. 2) Regulations 2013. 2 Commenement These Regulations ome into operation on 1 April 2013. 1 3 Interpretation In these Regulations the At means the Eletroni Transations At 2000. 4 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) a marriage; a testamentary disposition; the onveyane or reation of an interest in land; a mortgage or harge of land; 1 Setion 13(2)() requires regulations to whih that subsetion applies to be approved by Tynwald at the next or next-but-one sitting after they are made. SD 223/13 Page 3
Regulation 5 Eletroni Transations (General) (No. 2) Regulations 2013 (e) (f) (g) (h) (i) a ovenant burdening an estate in ustomary fee simple in land; the grant of a power of attorney; a transfer or mortgage of, or of a share in a registered ship or registered vessel (within the meaning of the Merhant Shipping Registration At 1991); a bill of exhange; 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 1996. 6 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) (g) a publi authority; the General Registry; the Offie of Human Resoures of the Isle of Man Government; the Clerk of Tynwald; the Isle of Man Data Protetion Supervisor; the Chief Seretary; the Attorney General s Chambers; Page 4 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 Regulation 7 (h) 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 1 st April 2015. 7 Revoations The Eletroni Transations (General) Regulations 2010 2 and the Eletroni Transations (General) Regulations 2013 3 are revoked. MADE 26 MARCH 2013 W E TEARE Minister for the Treasury 2 SD 50/10 3 SD 0001/13 SD 223/13 Page 5
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE SCHEDULE [Regulation 6(2)] TRANSACTIONS EXCLUDED FROM EXEMPTION UNDER REGULATION 6 Exempt Body Treasury Transation A. 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 2007. 2. 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; 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 2010 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, SD 223/13 Page 7
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013 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 10,000. B Inome Tax Division 1. Payment of any money in respet of inome tax and National Insurane. 2. Submission of an inome tax return by an individual taxpayer in respet of an inome tax year ending on or after 5 April 2009. 3. Submission of an inome tax return by a orporate taxpayer in respet of an aounting period ending on or after 5 April 2000. 4. Submission of an inome tax instalment payments (ITIP) employee ommening ertifiate or employee leaving ertifiate. 5. Provision of details of taxable payments under setion 78 of the Inome Tax At 1970. 6. 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 2009. Page 8 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE 7. Submission of a remittane ard and payment of inome tax and National Insurane by an employer, sub-ontrator or third-party payer. 8. Provision of information to be exhanged and retention tax paid to and from Member States under the Inome Tax (Retention of Tax and Exhange of Information)(Temporary Taxation) Order 2005 4 and the Inome Tax (Exhange of Information) (Temporary Taxation) Order 2010 5. 7. Enquiries and orrespondene relating to inome tax and National Insurane. Department of Eonomi Development A. Shipping Registry The submission of any doument required under merhant shipping legislation exept the following 1. the Merhant Shipping (Registration) At 1991 and Regulations made under the At; 2. the Merhant Shipping (Registration) At 1984 and Regulations made under the At. B. Airraft Registry The submission of any doument required under ivil aviation legislation in the Isle of Man. C. Employment & Skills Group 1. Submission of an appliation, together with assoiated doumentation, in aordane with the Control of Employment Regulations 1993 6, made under the Control of Employment At 1975. 2. Payment of any fees in respet of work permits issued under the Control of Employment At 1975. 4 SD150/05 5 SD291/10 6 SD 529/93 SD 223/13 Page 9
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013 3. Submission of an appliation, together with assoiated doumentation, under the Overseas Student Sheme 2006 7. 4. Payment of any fees in respet of the Overseas Student Sheme 2006. 5. 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 8. doumentation, and hange of details notifiations, under the Employment Agenies At 1975 9. Payment of any fees in respet of the Employment Agenies At 1975 10. Doumentation required by a Warranted Inspetor or Offier of the Department, for the purposes of: a. setion 9 of the Control of Employment At 1975; 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 2001 Department of Environment, Food Agriulture and Fisheries Appliation for a fishing liene under the Inland 7 SD 15/06 Page 10 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE and Agriulture Fisheries Regulations 2011 8. Offie of the Data Protetion Supervisor Manx Eletriity Authority Notifiation by Data Controllers under Part 3 of the Data Protetion At 2002. 1. 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. Offie of Human Resoures General Registry Request under setion 7(2) (data subjet aess) of the Data Protetion At 2002. Submission of appliations and supporting douments under the Land Registration At 1982 and the Land Registry Rules 2000. 9 Department of Infrastruture A. Highways Division 1. The payment of vehile duty, with effet from the oming into fore of this order. 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; 8 SD0762/11 9 SD588/00 SD 223/13 Page 11
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013. 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; 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 the Liensing and Registration of Vehiles Regulations 2004 10 or subsequent regulations. 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; 10 SD 565/04 Page 12 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE 4. Notifiation by the Chief 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 1985. 5. 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 (Approved Driving Instrutor) Regulations 2007 11. 6. 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; 11 SD 247/07 SD 223/13 Page 13
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013. 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 2002 12. 7. 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 1985. 8. 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 under the Road Traffi Regulation At 1985; b. ar parking or exess harges speified under the Road Traffi Regulation At 1985. 12 SD 665/02 Page 14 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE B. Airports Division 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 1985. C. Properties Division 1. The submission of payments for invoies issued in respet of 2. Car parking harges or exess harges speified under provisions ontained in the Road Traffi Regulation At 1985; 3. Drumgold Street (Off Street Car Park) Order 2008 13 ; 4. Chester Street (Off Street Car Park) Order 2007 14 ; D. Health and Safety at Work Inspetorate Notie of a projet under regulation 7 of the Constrution (Design and Management) Regulations 2003 15 ; E. Harbours Division 1. Notifiation of hanges in details of a pleasure raft and its owner under regulations made under the Registration of Pleasure Craft At 1974. 2. 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). 3. The submission of forms, appliations and 13 SD122/08 14 SD862/07 15 SD878/03 SD 223/13 Page 15
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013 payment of harbour dues under the - a. Harbour Dues (Fishing Vessels, Work Boats and Constrution Barges) Regulations 2012 16 ; b. Harbour Dues (Merhant Vessels) Regulations 2012 17 ;. Harbour Dues (Pleasure Boats, House Boats, Large Commerial Yahts and Tall Ships) Regulations 2012 18 ; 4. 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 2010. 5. The submission of a form or appliation in respet of an appliation for authorisation under the Submarine Cables At 2003. 6. The submission of a form or appliation in respet of a wrek under the Reeiver of Wreks At 2003. 7. The submission of a form or appliation in respet of deposits at sea under the Water Pollution At 1993. 16 SD 106/2012 17 SD 105/2012 18 SD 107/2012 Page 16 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE F. Planning and Building Control Division 1. Appeal requests submitted under Artile 8(1) of the Town and Country Planning (Development Proedure) Order 2005. 19 2. Appeal requests submitted under Regulation 10(1) of the Registered Building Regulations 2005. 20 3. Appeal requests submitted under Regulation 11(1) of The Control of Advertisement Regulations 2005. 21 4. Appeal requests submitted under the Town and Country Planning (Permitted Development) Order 2012. 22 5. Determination of prior approval under paragraph 3(11) of the Town and Country Planning (Permitted Development) (Teleommuniations) Order 2012. 23 6. Representations subsequent to preliminary publiity under paragraph 2 of Shedule 1 of the Town and Country Planning At 1999. 7. Objetions and representation subsequent to a notie under setion 45(2)(a) of the Town and Country Planning At 1999. 8. Objetions and representation subsequent to notie under paragraph 6(2) (a) of the Town and 19 SD251/05 20 SD252/05 21 SD672/05 22 SD254/2012 23 SD391/2012 SD 223/13 Page 17
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013 Country Planning At 1999. 9. Written representations subsequent to a notie under regulation 8(1) of The Control of Advertisement Regulations 2005. 24 10. Written representations subsequent to a notie under regulation 7(2) of The Registered Building Regulations 2005. 25 11. Written representations subsequent to a notie under artile 5(1) of The Town and Country Planning (Development Proedure) Order 2005. 26 12. A request for an extension of time under artile 13(3) of the Town and Country (Development Proedure) Order 2005. 27 Department of Home Affairs A. Isle of Man Constabulary 1. The submission of an appliation for a Charitable Colletions Liene form as required under the Charitable Colletions (Regulations) 1939. 28 2. The submission of an appliation for a Srap Metal Dealers Liene required under the Dealers in Old Metal At 1952. 3. The submission of an appliation to store dangerous goods (other than petroleum spirit) required under The Dangerous Goods At 1928 to 1954 and Dangerous Goods Orders 1928 to 1955. 29 24 SD672/05 25 SD252/05 26 SD251/05 27 SD251/05 28 GC 2076 29 C37/65 Page 18 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE 4. The submission of an appeal against a fixed penalty tiket form as a statutory requirement by the Isle of Man Constabulary. Finanial Supervision Commission 1. The submission of an auditor s report under setion 17(1) of the Finanial Servies At 2008. 2. The submission of notifiations under the requirements of the Finanial Servies Rule Book 2011 30. 3. The submission of omments on exeptions under Rule 5.16(4) of the Finanial Servies Rule Book 2011. 4. The submission of notifiations under setion 6(1) of the Colletive Investment Shemes At 2008. 5. The withdrawal of an appliation for authorisation under paragraph 1(6) of Shedule 1 to the Colletive Investment Shemes At 2008. 6. 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 2008. 7. 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 2008. 8. The submission of notifiations of hanges to full international shemes under paragraphs 3(1), 30 SD0086/11 SD 223/13 Page 19
SCHEDULE Eletroni Transations (General) (No. 2) Regulations 2013 3(2) and 3(4) of Shedule 2 to the Colletive Investment Shemes At 2008. 9. The submission of notifiations of a sheme's establishment under paragraph 4(5) of Shedule 2 to the Colletive Investment Shemes At 2008. 10. The submission of notifiations of hanges to other international shemes under paragraph 5(1) of Shedule 2 to the Colletive Investment Shemes At 2008. 11. A written notie that sheme wishes to be reognised under paragraph 1(4) of Shedule 4 to the Colletive Investment Shemes At 2008. 12. The submission of notifiations under paragraph 3(1) of Shedule 4 to the Colletive Investment Shemes At 2008. 13. The submission of notifiations under regulations 12(1), 13(1), 13(2) and 21(5) of the Colletive Investment Shemes (Regulated Fund) Regulations 2010 31. 14. The submission of notifiations under regulations 6(1) and 8(1) and (2) of the Colletive Investment Shemes (Qualifying Fund) Regulations 2010 32. 15. The submission of notifiations under regulations 6 and 9(1) of the Colletive Investment Shemes (Speialist Fund) 33 Regulations 2010. 31 SD 161/10 32 SD 163/10 33 SD 162/10 Page 20 SD 223/13
Eletroni Transations (General) (No. 2) Regulations 2013 SCHEDULE 16. The submission of notifiations under regulation 6 of the Colletive Investment Shemes (Reognised Shemes) (Offering Doument) Regulations 2011 34. 17. The submission of notifiations under regulation 4 of the Colletive Investment Shemes (Reognised Shemes from Designated Countries or Territories) (Notifiation) Regulations 2010 35. 18. The submission of notifiations under regulation 23 of the Colletive Investment Shemes (Experiened Investor Fund) Regulations 2010 36. 19. The submission of notifiations under the requirements of the Authorised Colletive Investment Shemes Regulations 2010 37. 34 SD 356/11 35 SD 167/10 36 SD 164/10 37 SD 682/10 SD 223/13 Page 21
Explanatory Note Eletroni Transations (General) (No. 2) Regulations 2013 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations replae with minor amendments the Eletroni Transations (General) Regulations 2010. A temporary exemption for publi authorities is extended to 2015 but additional exeptions to it are presribed (regulation 6). The Regulations revoke both the 2010 Regulations, and also the Eletroni Transations (General) Regulations 2013 whih ontained a lerial error raising doubts about their validity. Page 22 SD 223/13