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2.—(1) A statement under section 234(1) or 234A(2) of the Taxes Act (information relating to distributions, dividends, interest payments and associated tax credits)(1) by a company making a qualifying distribution may be delivered by means of electronic communications if the following conditions are satisfied.
(2) The first condition is that the sender has indicated to the proposed recipient that it intends to use electronic communications for the purposes of delivering statements under those sections.
(3) The second condition is that the proposed recipient has consented to information being delivered by the sender by means of electronic communications, and that consent has not been withdrawn.
(4) The third condition is that the statement is delivered in an electronic format—
(a)in which the statement may be stored;
(b)which permits a paper copy of the information contained in the statement to be printed; and
(c)which is designed to prevent alteration of the contents.
Section 234 was amended and section 234A inserted by section 32 of the Finance (No. 2) Act 1992 (c. 48). A further amendment to section 234(1) was made by Part II of Schedule 8 to the Finance (No. 2) Act 1997 (c. 58). Section 234A was amended by paragraph 2 of Schedule 37 to the Finance Act 1996(c. 8).
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