The Value Added Tax (Amendment) (No. 6) Regulations 2003

3.  Before regulation 13 insert—

“Interpretation of Part 3

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.”.