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Regulation 3 Information which may be delivered by electronic communications under these Regulations

Original text. Later amendments are not shown.

(1)

Information specified in the Schedule to these Regulations may be delivered to Revenue and Customs if—

(a)

it is sent by an approved method of electronic communications, and

(b)

the sender is authorised by Revenue and Customs to use electronic communications for that purpose.

(2)

Revenue and Customs may dispatch an acknowledgement to confirm receipt of any information specified in the Schedule to these Regulations.