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The Petroleum Revenue Tax (Electronic Communications) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2718
- PART 3
- Regulation 10
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Use of unauthorised means of electronic communications
10.—(1) Paragraph (2) applies to information which is required to be delivered to the Board in connection with the matters mentioned in regulation 2.
(2) The use of a means of electronic communications, for the purpose of delivering any information to which this paragraph applies, shall be conclusively presumed not to have resulted in the delivery of that information, unless—
(a)that means of electronic communications is for the time being approved for delivery of information of that kind; and
(b)the sender is approved for the use of that means of electronic communications in relation to information of that kind.
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