http://www.theregister.co.uk/content/6/25240.html

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UK business to embrace electronic filing - by law  

By John Lettice  

Posted: 10/05/2002 at 14:50 GMT  

How do you get people to embrace e-government? Easy-peasy, you make 
it compulsory. The Guardian has spotted a clause tacked on to the end 
of the government's finance bill which is intended to do that very 
thing, levying a fine of up to �3,000 on businesses who don't file 
their tax returns electronically.  

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