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1.—(1) These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) Regulations 2003 and shall come into force on 5th March 2003.
(2) In these Regulations—
“the Board” means the Commissioners of Inland Revenue;
“the Management Act” means the Taxes Management Act 1970(1);
“official computer system” means a computer system maintained by or on behalf of the Board—
to send or receive information or payments, or
to process or store information; and
“the Taxes Act” means the Income and Corporation Taxes Act 1988(2).
(3) References in these Regulations to information and to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999.
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