- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/08/2009)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/01/2013
Point in time view as at 15/08/2009. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section A13.
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A13. In this Part—
(a)“advanced electronic signature” means an electronic signature which meets the following requirements—
(i)it is uniquely linked to the signatory;
(ii)it is capable of identifying the signatory;
(iii)it is created using means that the signatory can maintain under his sole control; and
(iv)it is linked to the data to which it relates in such a manner that any subsequent change of the data is detectable;
(b)“electronic data interchange” or “EDI” means the electronic transfer, from computer to computer, of commercial and administrative data using an agreed standard to structure an EDI message;
(c)“EDI message” means a set of segments, structured using an agreed standard, prepared in a computer readable format and capable of being automatically and unambiguously processed;
(d)“electronic signature” means data in electronic form which are attached to or logically associated with other electronic data and which serve as a method of authentication;
(e)“electronic storage of invoices” means storage using electronic equipment for processing (including digital compression) and storage of data employing wires, radio transmission, optical technologies or other electromagnetic means;
(f)“electronic transmission” in relation to invoices means transmission or making available to the recipient using electronic equipment employing wires, radio transmission, optical technologies or other electromagnetic means;
(g)“signatory” means a person who holds a signature-creation device and acts either on his own behalf or on behalf of the natural or legal person or entity he represents.]
Textual Amendments
F1Reg. A13 inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 3
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