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39.—(1) Schedule 2 to the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003(1) (the use of electronic communications) applies to the delivery of information to or by the Board which is authorised or required by these Regulations in the same manner as it applies to the delivery of information to or by the Board which is authorised or required by the Child Benefit and Guardian’s Allowance (Administration) Regulations.
(2) References in paragraph (1) to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999(2).
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