The Petroleum Revenue Tax (Electronic Communications) Regulations 2003

1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation, commencement and interpretation

   2. 2. Scope

3. PART 2 Electronic Communications — General Provisions

   1. 3. Restriction on the use of electronic communications

   2. 4. Use of intermediaries

4. PART 3 Electronic Communications— Evidential Provisions

   1. 5. Effect of delivering information by means of electronic communications

   2. 6. Proof of content

   3. 7. Proof of sender or recipient

   4. 8. Information delivered electronically on another’s behalf

   5. 9. Proof of delivery of information

   6. 10. Use of unauthorised means of electronic communications

5. Signature

6. 1. SCHEDULE

      Information permitted to be delivered to the Board by means of electronic communications

      1. 1. A return by a participator under paragraph 2 of Schedule...

      2. 2. A return by a responsible person under paragraph 5 of...

      3. 3. An election by a responsible person under paragraph 1 of...

      4. 4. A claim made by a responsible person for expenditure under...

      5. 5. A claim made by a participator for expenditure under paragraph...

      6. 6. A claim by a participator for under paragraph 1 of...

      7. 7. A notice by a responsible person under paragraph 1 of...

      8. 8. A claim by a participator under paragraph 4 of Schedule...

      9. 9. A statement of tax payable on account under section 1...

      10. 10. A notice to the Board of the transfer of an...

      11. 11. A return by a participator under section 62(4) of the...

      12. 12. An election by a participator under section 65 of the...

      13. 13. A participator’s undertaking under regulation 5(5) of the Oil Taxation...

      14. 14. An election under regulation 6 of the Oil Taxation (Gas...

7. Explanatory Note