PART 10 U.K.COMMUNICATIONS U.K.

CHAPTER 1 U.K. ELECTRONIC COMMUNICATIONS: INTERPRETATION

Meaning of electronic communications etc U.K.

189.  In these Regulations—

“approved method of electronic communications”, in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board of Inland Revenue, for the delivery of information of that kind or the making of a payment of that kind under that provision;

“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999(1);

“official computer system” means a computer system maintained by or on behalf of the Board of Inland Revenue or an officer of the Board.

Commencement Information

I1 Reg. 189 in force at 6.4.2004, see reg. 1

Specified date U.K.

F1 190.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 190 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 4

Large and medium sized employers U.K.

F2 191.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Reg. 191 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 4

(1)

1999 c. 16.