The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007
PART 1Introduction
1Citation and commencement
2Interpretation
PART 2Information which may be delivered by electronic communications
3Information which may be delivered by electronic communications under these Regulations
PART 3Evidential Provisions
4Whether relevant information has been delivered electronically
5Proof of content of electronic delivery
6Proof of identity of person sending or receiving electronic delivery
7Information sent electronically on behalf of a person
8Proof of information sent electronically
9Authentication of information in document otherwise required to be signed
10Use of unauthorised method of electronic communications
SCHEDULEInformation which may be supplied to Revenue and Customs by an approved method of electronic communications
1Information required under section 421J(3) (particulars of any reportable events...
2Information pursuant to a notice given under section 421J(4) requiring...
3Information pursuant to a notice given under paragraph 93 of...
4Information pursuant to a notice given under paragraph 45 of...
5Information pursuant to a notice given under paragraph 33 of...
2007 No. 792
INCOME TAX

The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 19991, and now exercisable by them2.