The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 2001

Amendments to the principal Regulations

4.  In regulation 2 after the definition of “depositor” insert the following definitions—

  • “electronic communication” includes any communication by means of a telecommunication system (within the meaning of the Telecommunications Act 1984(1));

  • “electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000(2);.