Regulation 4 Use of electronic communications

Schedule 2 to the Administration Regulations (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 Administration Regulations.

References in paragraph (1) to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999^f1.