PART 1GENERAL
Use of electronic communications to make claims or to give notices or notifications3
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 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, 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 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, 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 19993;
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.