OpenLegislation

Regulation 9 Authentication of information in document otherwise required to be signed

Original text. Later amendments are not shown.

(1)

This regulation applies if—

(a)

information specified in the Schedule to these Regulations is delivered to Revenue and Customs by a method of electronic communications, and

(b)

the information is required to be signed by or on behalf of the person delivering it.

(2)

The requirement for a signature shall be treated as satisfied if the information is authenticated by or on behalf of the sender in such manner as may be approved by the Commissioners.