The Income and Corporation Taxes (Electronic Communications) Regulations 2003

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1. Introductory Text

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   PART 1 Introduction

   1. 1. Citation, commencement and interpretation

   2. 2. Scope of these Regulations

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   PART 2 Electronic Communications — General Provisions

   1. 3. Restriction on the use of electronic communications

   2. 4. Use of intermediaries

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   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 and payments

   6. 10. Use of unauthorised means of electronic communications

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   PART 4 Revocations

   1. 11. Revocation and saving

6. Signature

7. Explanatory Note