Sending information electronically about manufactured dividends4
1
A statement, notice, certificate or voucher required or authorised to be delivered under the provisions listed in paragraph (2) may be delivered by means of electronic communications if the conditions specified in paragraphs (3) to (5) are satisfied.
2
The provisions referred to in paragraph (1) are—
a
paragraphs 2(6) and 3(8) of Schedule 23A to the Taxes Act (information about manufactured dividends)4; and
b
regulations 4(4)(c), 5(2)(b)(iii), 7(2)(d), 10(3)(b) and (4)(b) and 15(1) and (5) of the Income Tax (Manufactured Overseas Dividends) Regulations 19935.
3
The first condition is that the sender has indicated to the proposed recipient that he intends to use electronic communications to deliver documents of that type.
4
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being delivered by the sender by means of electronic communications, and that consent has not subsequently been withdrawn.
5
The third condition is that the document in question is delivered in an electronic format—
a
in which it may be stored;
b
which permits a paper copy of the information contained in it to be printed; and
c
which is designed to prevent alteration of its contents.