PART 10
COMMUNICATIONS
CHAPTER 2ELECTRONIC COMMUNICATIONS: GENERAL
Use of unauthorised method of electronic communications198
1
This regulation applies to information which is required to be delivered to the Board of Inland Revenue or to the Inland Revenue under a provision of these Regulations.
2
The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision.