6. In regulation 12—
(a)in paragraph (3) for sub-paragraph (f) there shall be substituted the following sub-paragraph—
“(f)the applicant is 16 years of age or over, and—
(i)is resident and ordinarily resident in the United Kingdom, or
(ii)is a person who performs duties which, by virtue of section 132(4)(a) of the Taxes Act, are treated as being performed in the United Kingdom, or
(iii)is married to a person mentioned in paragraph (ii),
and will inform the account manager if he ceases to be so resident and ordinarily resident, or to perform such duties, or to be married to a person who performs such duties, as the case may be;”; and
(b)after paragraph (8) there shall be added the following paragraphs—
“(9) An application furnished by an individual under this regulation or regulation 13 shall be regarded as in writing if it is furnished—
(a)by telephonic facsimile transmission containing the signature of the individual, or
(b)by electronic communication containing an electronic signature of the individual.
(10) Declarations made by the account manager under paragraph (3)(g)(iv) of this regulation or regulation 13(4)(h)(iv) shall be regarded as made in writing if they are produced by electronic means, and the copy of a declaration to be sent to the individual in accordance with paragraph (7) of either this regulation or regulation 13 may be sent by telephonic facsimile transmission or by electronic communication.
(11) In this regulation—
“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).”