Regulation 38 Duty to provide an electronic assistance facility

(1)

The Secretary of State and the Commissioners for Revenue and Customs must jointly provide a facility for—

(a)

the completion by electronic means of procedures and formalities relating to access to, or the exercise of, a service activity, and

(b)

the provision by electronic means of the information referred to in regulation 36(1) to providers and recipients of services.

(2)

The facility referred to in paragraph (1) must include the provision of help and support (electronically or by telephone) for its users.

(3)

The facility referred to in paragraph (1) may also be used for the following purposes—

(a)

the provision of information and guidance by governmental and regulatory authorities in the United Kingdom in relation to the matters specified in paragraph (4);

(b)

communications with those authorities in relation to those matters;

(c)

the completion of procedures and formalities relating to those matters.

(4)

The matters referred to in paragraph (3) are—

(a)

regulatory matters affecting business, and

(b)

support for business.

(5)

In this regulation, references to procedures or formalities do not include procedures or formalities consisting of—

(a)

the inspection of premises or equipment, or

(b)

physical examination of the capability or professional integrity of—

(i)

a provider of the service, or

(ii)

the staff of such a provider.