The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001

10.  In regulation 23(1) (particulars to be given on the cessation of employment)(1) for sub-paragraphs (a) and (b) substitute—

(a)prepare a statement on the form provided containing the particulars specified in paragraph (2) and —

(i)send the statement to the inspector, or

(ii)arrange for the particulars contained in the statement to be transmitted electronically to the inspector; or

(b)deliver a statement containing the particulars specified in paragraph (2) by an approved means of electronic communications to an official computer system..

(1)

Regulation 23(1) was amended by regulation 5(2) of S.I. 1998/2484.