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7(1)Where the document or information is sent or supplied by electronic means, it may only be sent or supplied to an address—U.K.
(a)specified for the purpose by the intended recipient (generally or specifically), or
(b)where the intended recipient is a company, deemed by a provision of the Companies Acts to have been so specified.
(2)Where the document or information is sent or supplied in electronic form by hand or by post, it must be—
(a)handed to the intended recipient, or
(b)sent or supplied to an address to which it could be validly sent if it were in hard copy form.
Commencement Information
I1Sch. 5 para. 7 wholly in force at 20.1.2007, see s. 1300 and S.I. 2006/3428, art. 3(1)(e) (subject to art. 5, Sch. 1) (with arts. 6, 8, Sch. 5)