The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Introduction

3. PART 2 Information which must be delivered by electronic communications

   1. 4. Information which must be delivered by electronic communications

4. PART 3 Information which may be delivered by electronic communications

   1. 5. Information which may be delivered by electronic communications

5. PART 4 Evidential provisions

   1. 6. Whether relevant information has been delivered electronically

   2. 7. Proof of content of electronic delivery

   3. 8. Proof of identity of person sending or receiving electronic delivery

   4. 9. Information sent electronically on behalf of a person

   5. 10. Proof of information sent electronically

   6. 11. Authentication of information in document otherwise required to be signed

   7. 12. Use of unauthorised method of electronic communications

6. Signature

7. 1. SCHEDULE 1

      Information which must be supplied to Revenue and Customs by an approved method of electronic communications

   2. SCHEDULE 2

      Information which may be supplied either to or by Revenue and Customs by an approved method of electronic communications

8. Explanatory Note