3.—(1) In these Regulations “writing” includes writing produced by electronic communications that are approved by directions issued by or on behalf of the Board.
(2) If a claim which is required by these Regulations to be made to [F1a relevant authority at an appropriate office] is made in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been made to, and received by, [F1a relevant authority at an appropriate office] on the date on which it is recorded on an official computer system.
(3) If a notice or notification which is required by these Regulations to be given to [F1a relevant authority at an appropriate office] is given in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been given to, and received by, [F1a relevant authority at an appropriate office] on the date on which it is recorded on an official computer system.
(4) In this regulation—
(a)“electronic communications” has the meaning given by section 132(10) of the Finance Act 1999 M1;
(b)“official computer system” means a computer system maintained by or on behalf of the Board to—
(i)send or receive information, or
(ii)process or store information.