F1F2SCHEDULE 6ELECTRONIC COMMUNICATIONS
PART 2ELECTRONIC COMMUNICATIONS - GENERAL PROVISIONS
Conditions for the use of electronic communications
2.
(1)
An authorityF3, reporting accountant or auditor must use an approved method of—
(a)
electronic communication;
(b)
authenticating the identity of the sender of the communication;
(c)
authenticating any claim or return delivered by means of an electronic communication; and
(d)
submitting to the Secretary of State any claim or return.
(2)
An authorityF3, reporting accountant or auditor must submit any claim or return by means of an electronic communication in an approved form.
(3)
Where a claim or return is submitted electronically but not in accordance with the conditions specified in this paragraph, that claim or return shall be treated as not having been submitted.
(4)
In this paragraph “approved” means approved by means of a direction given by the Secretary of State.