3.—(1) A statement under section 352 of the Taxes Act (certificates of deduction of tax)(1) 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 he intends to use electronic communications to furnish statements under section 352.
(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to information being delivered by the sender by means of electronic communications, and that consent has not been withdrawn.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 352 was amended by paragraph 11 of Schedule 5 to the Finance Act 1990.