Introductory Text
PART 1 Introduction
1.Citation and commencement
2.Interpretation
3.Introduction
PART 2 Information which must be delivered by electronic communications
4.Information which must be delivered by electronic communications
PART 3 Information which may be delivered by electronic communications
5.Information which may be delivered by electronic communications
PART 4 Evidential provisions
6.Whether relevant information has been delivered electronically
7.Proof of content of electronic delivery
8.Proof of identity of person sending or receiving electronic delivery
9.Information sent electronically on behalf of a person
10.Proof of information sent electronically
11.Authentication of information in document otherwise required to be signed
12.Use of unauthorised method of electronic communications
Signature
SCHEDULE 1
Information which must be supplied to Revenue and Customs by an approved method of electronic communications
SCHEDULE 2
Information which may be supplied either to or by Revenue and Customs by an approved method of electronic communications
Explanatory Note