Regulation 2 Obligation on software suppliers: relevant ancillary metadata
(1)
In this regulation, “metadata” means data relating to the use and characteristics of—
(a)
software, and
(b)
devices used to run software,
including software and devices which are used to deliver tax information.
(2)
The Commissioners may by specific or general direction define the set of metadata receipt of which they consider necessary for the purpose of ensuring the authenticity and security of a delivery to them through relevant software of tax information.