39. Schedule 2 to the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003(1) (use of electronic communications) applies to the delivery of information to or by the Commissioners which is authorised or required by these Regulations in the same manner as it applies to the delivery of information to or by the Commissioners which is authorised or required by those Regulations.
References in this regulation to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999(2).
S.I. 2003/ 492. Schedule 2 was amended by paragraph 23(1)(e) of Part 5 of Schedule 1 to S.I. 2003/2155.